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| DOI | 10.3390/su16041575 |
| How Practically Applicable Are the EU Taxonomy Criteria for Corporates?-An Analysis for the Electrical Industry | |
| 发表日期 | 2024 |
| EISSN | 2071-1050 |
| 起始页码 | 16 |
| 结束页码 | 4 |
| 卷号 | 16期号:4 |
| 英文摘要 | This study addresses the current and future mandatory reporting on taxonomy alignment for companies within the EU, examining the practical applicability of criteria outlined in the Climate Delegated Act. Focusing on the electrical manufacturing industry through a case study, a five-step method was developed to assess the usability of the sector-specific criteria. The results highlight the need for enhanced usability across all criteria and offer key recommendations for policy development. Particularly, the substantial contribution criteria for climate change mitigation relating to the manufacture of other low-carbon technologies and data-driven solutions for GHG emissions reductions were found to be impaired by usability issues. These results emphasize the relevance of investigating the activities assessed in this study when policymakers revise the current criteria. Finally, the study highlights the necessity for future implementation of assessments to prevent usability issues and provide a holistic picture of the status quo of the current EU taxonomy criteria. |
| 英文关键词 | EU taxonomy; sustainable finance policy; corporate implementation; criteria usability; case study |
| 语种 | 英语 |
| WOS研究方向 | Science & Technology - Other Topics ; Environmental Sciences & Ecology |
| WOS类目 | Green & Sustainable Science & Technology ; Environmental Sciences ; Environmental Studies |
| WOS记录号 | WOS:001172711200001 |
| 来源期刊 | SUSTAINABILITY
 |
| 文献类型 | 期刊论文 |
| 条目标识符 | http://gcip.llas.ac.cn/handle/2XKMVOVA/292194 |
| 作者单位 | RWTH Aachen University |
| 推荐引用方式 GB/T 7714 | . How Practically Applicable Are the EU Taxonomy Criteria for Corporates?-An Analysis for the Electrical Industry[J],2024,16(4). |
| APA | (2024).How Practically Applicable Are the EU Taxonomy Criteria for Corporates?-An Analysis for the Electrical Industry.SUSTAINABILITY,16(4). |
| MLA | "How Practically Applicable Are the EU Taxonomy Criteria for Corporates?-An Analysis for the Electrical Industry".SUSTAINABILITY 16.4(2024). |
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