Green Taxonomies as Instruments of System Change?
システム変革の手段としてのグリーンタクソノミー？ (AI 翻訳)
Nathan de Arriba-Sellier
🤖 gxceed AI 要約
日本語
本論文は、パリ協定後のグリーンタクソノミーの台頭を分析し、それらが持続可能な活動を特定する法的辞書として機能することを指摘する。また、持続可能な金融規制における設計思想、目的、範囲の違いを明らかにし、一般規制への統合可能性を検討する。最終的に、タクソノミーがシステム変革の手段となりうるかを批判的に考察する。
English
This paper examines green taxonomies as instruments for system change, highlighting their role as legal dictionaries for sustainable activities. It analyzes regulatory divides in sustainable finance, questioning whether taxonomies will be integrated into general financial regulation or remain niche. The chapter critically evaluates the potential of green taxonomies to drive systemic transformation.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でもグリーンタクソノミーの策定が進む中、本論文はタクソノミーの設計思想と規制統合の課題を理解する上で有用である。SSBJ基準や気候関連開示との連携を検討する際の理論的基盤を提供する。
In the global GX context
With multiple jurisdictions (EU, UK, Singapore, etc.) developing green taxonomies, this paper provides a critical framework for assessing whether these instruments can achieve system change or remain peripheral. Relevant for ISSB and CSRD discussions on taxonomy integration.
👥 読者別の含意
🔬研究者:Provides a conceptual framework to analyze taxonomy design and regulatory integration in sustainable finance.
🏢実務担当者:Offers insights on how taxonomy criteria may evolve and affect corporate disclosure and investment decisions.
🏛政策担当者:Highlights key regulatory choices and their implications for effective green taxonomy implementation.
📄 Abstract（原文）
Since the 2015 Paris Agreement added a third objective to international climate law to make ‘finance flows consistent with a pathway towards low greenhouse gas emissions and climate-resilient development’, green taxonomies have emerged around the globe as a favorite instrument to encourage green finance. These novel instruments have been compared to legal ‘dictionaries’, identifying and listing economic activities and investments supporting the transition to a sustainable economy. The study of green taxonomies illustrates some of the divides in sustainable finance regulation. These divides speak to questions of regulatory philosophy, objective, nature, scope and approach. The operationalization of taxonomies provides further insights as to whether sustainable finance regulation will be systematically integrated into the lex generalis of financial regulation, or whether it will continue as lex specialis, detached from more traditional, business-as-usual financial regulation. The present chapter interrogates the potential of green taxonomies in the financial system as instruments for system change.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2139/ssrn.6594440first seen 2026-05-15 21:51:46
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