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What will be the impact of the Eu taxonomy on the climate neutrality of banks
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The European Union's Taxonomy is one of the most ambitious instruments for allocating cap ital flows to sustainable investments. The classification system defines which economic activ ities are classified as sustainable and which are not. At the same time, the trend of sustainable
business is spreading in the world of banking. More and more investors want to know how
they can invest their money sustainably. This paper answers the question what impact the tax onomy has on the climate neutrality of banks. The focus is placed on the bank's Scope 3 emis sions, which mainly occur in the loan portfolio. Within the framework of a qualitative study,
experts were interviewed to identify the potential, challenges and limitations of the EU taxon omy. The results show that the EU taxonomy is a first step towards achieving climate neu trality for banks, but as a stand-alone instrument it cannot ensure this and in its current form it
has its limitations
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Eu taxonomy European green deal Sustainable finance Responsible finance Sustainable development goals Climate finance Green finance