Different Shades of Green: EU Corporate Disclosure Rules and Their Effectiveness in Limiting ‘Greenwashing’
緑の色合いの違い：EU企業開示ルールと「グリーンウォッシング」抑制の効果 (AI 翻訳)
Maria J. Nieto, C. Papathanassiou
🤖 gxceed AI 要約
日本語
本論文は、EUの企業持続可能性開示規則とタクソノミーがグリーンウォッシング対策に果たす役割を分析。特に銀行に焦点を当て、欧州気候法達成に向けた民間資金調達のための開示枠組みの有効性を検証。罰則を含む強力な執行が重要とし、現行規制は効果的と結論づける。
English
This paper examines the EU corporate sustainability disclosure framework, including the Taxonomy, as a tool to combat greenwashing, with a focus on banks. It argues that credible implementation with penalties is crucial for effectiveness and concludes that the regulation is far-reaching and effective.
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の開示規制は、日本のSSBJや有価証券報告書におけるグリーンウォッシング対策の参考となる。特に、EUタクソノミーとの連携や罰則の設計は、日本企業のEU市場でのコンプライアンスにも影響する。
In the global GX context
This paper provides a critical analysis of the EU's pioneering approach to linking corporate disclosure with greenwashing prevention. Its findings are directly relevant to global standard-setters (ISSB, SEC) and jurisdictions designing anti-greenwashing rules.
👥 読者別の含意
🔬研究者:Provides a structured assessment of the EU disclosure framework's effectiveness against greenwashing, offering a foundation for comparative legal and policy research.
🏢実務担当者:Helps corporate sustainability teams understand the compliance requirements and enforcement risks under the EU framework, especially for banks.
🏛政策担当者:Offers insights for designing effective anti-greenwashing regulations, emphasizing the need for credible enforcement and alignment with taxonomy criteria.
📄 Abstract（原文）
Greenwashing is a generic term used for breaches of various legal provisions ranging from unfair competition, securities rules and unethical advertising to wrong corporate disclosure. This paper focuses on corporate disclosure rules with a focus on banks as deposit taking institutions. Against the background of the large needs for private sources of sustainability financing in order to meet the objectives of the European Climate Law (ECL), the EU sustainability corporate reporting and due diligence as well as the EU Taxonomy constitute an ambitious legislative framework aimed at establishing harmonized and comparable sustainability corporate data among firms and across time. This framework is a cornerstone for combating greenwashing because it raises the responsibility for inaccurate disclosure. The success of the regulatory framework will heavily rely on its credible implementation, including penalties, that will contribute to anchoring the expectations and conditioning the behaviour of economic agents. The paper concludes that this regulatory framework is far reaching and effective. The paper also formulates a number of recommendations for the way forward and sets out that any future legal framework for greenwashing should be linked to the corporate sustainability disclosure framework.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.54648/eulr2026015first seen 2026-05-15 21:43:46
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。