TY  - JOUR 
AU  - García Torea, Nicolás
AU  - Luque Vílchez, Mercedes
AU  - Rodríguez Gutiérrez, Pablo
PY  - 2024
SN  - 0155-9982
UR  - http://hdl.handle.net/10259/9857
AB  - The EU Taxonomy Regulation relies on sustainability reporting to channel financial resources to sustainable activities. Financial institutions are key actors in the Taxonomy setting because they operate as financial intermediaries and have a dual role...
LA  - eng
PB  - Routledge
KW  - Banks
KW  - EU Taxonomy
KW  - GAR
KW  - Regulation
KW  - Sustainability reporting
KW  - Bancos-Contabilidad
KW  - Banks and banking-Accounting
KW  - Inversiones éticas
KW  - Investments-Moral and ethical aspects
TI  - The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty
DO  - 10.1080/01559982.2024.2364953
T2  - Accounting Forum
VL  - 48
M2  - 427
ER  -