Las entidades financieras ante el reto de la taxonomía europea de inversiones sostenibles y la información sobre economía circular

Resumen

In the face of the "European taxonomy of sustainable investments" launched by the European Union, this paper analyses how entities within the banking sector inform their stakeholders about the circular economy to contribute to sustainability objectives. To this end, we have analysed the sustainability reports of a sample of Spanish financial institutions. Besides, the use of financial instruments for circular models such as renting has been analysed as a case study for a specific financial company.