Предизвикателства в прилагането на законодателството за устойчиви финанси във финансовия сектор
Challenges of the sustainable finance Legislation implementation in the financial sector 274-284

Author(s): Adelina Yankova
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainable finance; SFDR; Taxonomy Regulation; Paris Agreement; sustainable transition; ESG Factors; Greenwashing
Summary/Abstract: In the last decade, climate change and the need for sustainable development have been increasingly discussed in terms of future goal-setting, legislative amendments and transformation of the current practices. In the last three years, however, the topic has become a leading one not only at the European level, but also on a global scale. There has been talk of a transformation of thinking, and most areas of our lives are affected by new regulations motivated by achieving a fair and smooth transition to climate neutrality. The financial sector is not left out of the trend, seeing serious innovations aimed at supporting the common cause, namely by aligning part of the financial flows with the desired climate change-resistant development, but also by directing them in the direction of financing the intended transition. This publication aims at examining and summarising the adopted legislation in the area of sustainable development in the financial sector, while drawing attention to some problems related to its implementation.

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