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The EU Sustainable Finance Agenda- Developing Governance for Double Materiality in Sustainability Metrics

Chiu, H-Y; (2021) The EU Sustainable Finance Agenda- Developing Governance for Double Materiality in Sustainability Metrics. European Business Organization Law Review 10.1007/s40804-021-00229-9. (In press). Green open access

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Abstract

This article argues that the regulatory steers in the recent EU Sustainable Disclosure and Taxonomy Regulations rely heavily on the outworking of market-based governance to meet public interest goals in sustainable finance. Hence, additional work in sustainability metrics development that informs the investment sector of sustainable performance in companies would be of key importance. This article argues that there remain gaps in EU leadership for governing metrics development, and suggests that EU-level governance can be designed appropriately, especially in a multi-stakeholder manner, for metrics development and in relation to key information intermediaries in this space.

Type: Article
Title: The EU Sustainable Finance Agenda- Developing Governance for Double Materiality in Sustainability Metrics
Open access status: An open access version is available from UCL Discovery
DOI: 10.1007/s40804-021-00229-9
Publisher version: https://doi.org/10.1007/s40804-021-00229-9
Language: English
Additional information: This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/.
Keywords: Sustainable finance, Sustainable taxonomy, Double materiality, Sustainable benchmark, Sustainable index
UCL classification: UCL
UCL > Provost and Vice Provost Offices
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of Laws
URI: https://discovery.ucl.ac.uk/id/eprint/10132892
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