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Fostering economic growth in the EU through the sustainable finance

100%

Kłos A., Latoszek E.

Przegląd Europejski

2025

issue 2(76)

123 - 146

Over the next twenty years, Europe will need to invest significant financial resources, particularly in the area of environmental protection. It will be essential to direct both public and private funds towards ecological and sustainable actions to mitigate the risks associated with climate change, while simultaneously creating new jobs and ensuring sustainable economic growth. The aim of this article is to analyse the issues surrounding sustainable finance, as well as the actions and instruments undertaken by the EU in relation to the restructuring of the system for financing sustainable environmental investments. The authors seek to answer the following questions: (1) Will the actions undertaken by the European Commission (EC) in restructuring the financial system contribute to achieving Sustainable Development Goals? (2) How, and to what extent, will the implemented solutions in this area help businesses and other institutions operating in markets, such as financial or capital markets, to meet the requirements associated with achieving Sustainable Development Goals? The authors verify a research hypothesis assumed that sustainable finance instruments adopted in the EU should facilitate the implementation of ecological and sustainable investments to mitigate the risks posed by climate change, thereby creating new jobs and promoting sustainable economic growth in the EU. However, the complexity of the implemented solutions implies many legal, economic, and social dilemmas that are noticeable in every aspect of social and economic life. The article employs descriptive, comparative, and diachronic research methods. The research outcomes lead to the conclusion that, although EU institutions strive to equip all stakeholders involved in the process of restructuring the system for financing sustainable investments with appropriate instruments, the complexity of sustainable development and sustainable finance issues (such as non-financial reporting, the detailed nature of indicators to be achieved, and their presentation by different stakeholders, etc.) makes these instruments insufficient to ensure the presentation of consistent and comparable data by companies and other market participants.

Weryfikacja technologii środowiskowych jako potencjalne narzędzie wspierające system raportowania ESG – ujęcie teoretyczne

84%

Dziewota-Jabłońska J., Ratman-Kłosińska I.

Studia Prawno-Ekonomiczne

2024

vol. 131

99-118

Background: The legal acts adopted by the European Commission aimed at introducing mandatory ESG reporting are consistent with the activities of the Agenda for Sustainable Development. Many mechanisms can support the process of such reporting. Research purpose: The Environmental Technology Verification System is a tool so developed that it could serve the purposes of ESG – environmental, social, and corporate governance reporting, supporting it to professionalize and authenticate it in all areas described in the abbreviation while supporting the ideas of the 2030 Agenda. Methods: Historical and critical analysis of the ETV mechanism and ESG reporting. Conclusions: As a result of the analysis, it was found that the ETV verification mechanism falls within the scope known as ESG. The validity of using environmental technology verification was assessed by examining the development of these activities on an international, including European, level. Based on the current direction of activities related to the need for enterprises to adapt to the CSRD Directive, using ETV as a commercial tool supporting reporting processes is most justified.

Przedmiot badań: Przyjęte przez Komisję Europejską akty prawne mające na celu wprowadzenie obowiązkowego raportowania ESG wpisują się w działania Agendy na Rzecz Zrównoważonego Rozwoju. Istnieje wiele mechanizmów, które mogą wspomóc proces takiego raportowania. Cel badawczy: System Environmental Technology Verification jest narzędziem na tyle rozwiniętym, że może służyć celom raportowania ESG – environmental, social and corporate governance, wspierając je w celu sprofesjonalizowania i uwierzytelnienia we wszystkich obszarach opisanych skrótem, jednocześnie wspierając idee Agendy 2030. Metoda badawcza: Analiza historyczna i krytyczna mechanizmu ETV, a także raportowania ESG. Wyniki: W wyniku przeprowadzonej analizy stwierdzono, że mechanizm weryfikacji ETV wpisuje się w zakresy określane jako ESG. Oceniono zasadność stosowania weryfikacji technologii środowiskowych, badając rozwój tych działań na gruncie międzynarodowym, w tym także europejskim. Na podstawie obecnego kierunku działań związanych z koniecznością dostosowania się przedsiębiorstw do Dyrektywy CSRD, wykorzystanie ETV jako komercyjnego narzędzia wspierającego procesy raportowania wydaje się jak najbardziej zasadne.

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1 Przegląd Europejski

1 Studia Prawno-Ekonomiczne

1 Dziewota-Jabłońska J.

1 Kłos A.

1 Latoszek E.

1 Ratman-Kłosińska I.

1 2025

1 2024

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Fostering economic growth in the EU through the sustainable finance

Weryfikacja technologii środowiskowych jako potencjalne narzędzie wspierające system raportowania ESG – ujęcie teoretyczne