Nachhaltigkeitsbezogene Offenlegungspflichten von Banken

The sustainability reporting rules of the European Union are undergoing a profound transformation. This work systematically classifies credit institutions’ disclosure obligations and critically assesses them against the backdrop of the European Commission’s Omnibus Initiative. It focuses on taxonomy-related transparency and disclosure requirements under Article 8 of the Taxonomy Regulation and Article 449a of the Capital Requirements Regulation. An original stocktaking of disclosures published by banks identifies regulatory shortcomings and analyses the extent to which the Omnibus Initiative provides suitable approaches to address them.