The EU taxonomy as a business assessment tool: opportunities and threats, chances to use new technologies

• Autorzy: Bojar-Fijałkowski Tomasz

Identyfikatory

DOI

10.57599/gisoj.2024.4.1.55

• Języki publikacji: EN

Abstrakty

EN

The text presents EU taxonomy, part of European Green Deal, as a tool for environmental verification of businesses. It explains and describes the concept and relationship between EGD, CSRD, ESG and taxonomy. The text also attempts to identify the opportunities and risks for entrepreneurs associated with these new regulations. Understanding and exploiting them can support growth in the market. The first part of text focuses on the characterisation of the EGD policy and, within this, non-financial ESG reporting as CSRD obligation. Part two focuses on what the taxonomy is and what it serves. The third and final part deals with the new standards for categorising business activities as environmentally sustainable and the criteria for such recognition. In this part, an attempt is also made to indicate the possibilities of using new technologies like GIS and AI in taxonomy. Paper ends with conclusions and de lege ferenda recommendations. The whole is finished with list of resources valid on 15.05.2024.

Słowa kluczowe

EN

European Green Deal; CSRD; ESG; taxonomy; GIS and AI technology

PL

Europejski Zielony Ład; CSRD; ESG; taksonomia; GIS i technologia AI

• Wydawca: SILGIS Association ; Croatian-Polish Scientific Network
• Czasopismo: GIS Odyssey Journal
• Rocznik: 2024
• Tom: Vol. 4, no. 1
• Strony: 55--65
• Opis fizyczny: Bibliogr. 9 poz.

Twórcy

autor

Bojar-Fijałkowski Tomasz

• Kazimierz Wielki University in Bydgoszcz, Faculty of Law and Economics, Department of Business and Financial Law, Bydgoszcz, Poland

• https://orcid.org/0000-0001-6979-8207

Bibliografia

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• 2. Directive (CSRD). Facta Universitatis Series: Economics and Organization, vol. 18, no. 4, Special Issue. https://doi.org/10.22190/FUEO210817026B
• 3. Bojar-Fijałkowski T. (2021). The European Green Deal and development of Polish offshore energy. Remarks on the background of economic, environmental and energetical law. GIS Odyssey Journal, vol. 1, no. 1.
• 4. Bojar-Fijałkowski, T. (2024) Unijna taksonomia jako potencjalny warunek pomocy państwa dla przedsiębiorców – uwagi na gruncie gospodarczego prawa środowiska (The EU taxonomy as a potential condition for state aid to entrepreneurs – remarks based on economic environmental law). Studia Prawnoustrojowe (Legal- Organisational Studies) no. 63. https://doi.org/10.31648/sp.9655 Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, pp. 15–80).
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• 8. Scopus. https://www.scopus.com/term/analyzer.uri?sort=plf-f&src=s&sid=25ed8fe22b4d17810b307869e76b6401&sot=a&sdt=a&sl=38&s=TITLE-ABS-KEY%28esg+AND+implementations%29&origin=resultslist&count=10&analyzeResults=Analyze+results [access: 10.04.2024].
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