Disclosure required in the EU taxonomy: a communication model
EUタクソノミーに必要な開示：コミュニケーションモデル (AI 翻訳)
Julian Berens
🤖 gxceed AI 要約
日本語
本論文は、EUタクソノミー規則に基づき、非金融企業、金融機関、投資家間の情報非対称性を解消し、持続可能な投資における透明性を向上させるコミュニケーションモデルを提案する。コミュニケーション理論を応用し、情報の流れを可視化する。政策立案者や金融アドバイザーに実践的な示唆を与える。
English
This paper develops a communication model based on the EU Taxonomy Regulation to address information asymmetries between non-financial firms, financial institutions, and investors. Using communication theory, it models how sustainability information is exchanged, offering insights for improving transparency in sustainable finance.
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
EUタクソノミーは、日本でもグリーン市場における情報非対称性が課題となる中、開示モデルとして参考になる。日本のトランジション・ファイナンスの枠組みやSSBJの開示基準との比較検討に有用。
In the global GX context
The EU Taxonomy is a global benchmark for sustainable finance; this communication model highlights persistent information asymmetries as a barrier to effective capital allocation. It offers structural insights for any jurisdiction (e.g., ISSB, CSRD) implementing disclosure regulation.
👥 読者別の含意
🔬研究者:Provides a novel communication theory lens to study EU Taxonomy disclosure and its impact on investment decisions.
🏢実務担当者:Offers a framework for designing clearer sustainability communications to investors and financial advisors.
🏛政策担当者:Highlights how information asymmetries can undermine taxonomy objectives; suggests model for refining disclosure requirements.
📄 Abstract（原文）
Abstract This paper aims to develop a communication model based on the European Commission's EU Taxonomy Regulation (Regulation 2020/852) to address information asymmetries between non-financial companies, financial institutions, financial advisors, and investors, ultimately improving transparency in sustainable investment decisions. The study applies communication theory tools to construct a multi-step communication model that illustrates how information about sustainability is exchanged under the EU Taxonomy. This process can amplify information asymmetries, hindering informed investment choices. This paper introduces a novel communication model applied to the EU Taxonomy Regulation, offering a original perspective on addressing information asymmetries in sustainable finance. The proposed model offers insights for policymakers and financial advisors on improving communication and transparency, enhancing the clarity and reliability of sustainability information for investors.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1007/s00550-026-00594-4first seen 2026-06-16 05:32:20
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