Haselmann, Rainer; Steuer, Sebastian; Tröger, Tobias - In: EconPol Forum 24 (2023) 1, pp. 17-22
So far, the applications of the Taxonomy are purely for transparency and disclosure purposes. Professional investors and regulators instead rely on more advanced and context-specific metrics, such as their own ESG methodologies and cockpits. Therefore, the controversial Taxonomy classification...