ТАКСОНОМІЯ ЄВРОПЕЙСЬКОГО СОЮЗУ: ЯК «ЗЕЛЕНЕ» ФІНАНСУВАННЯ ТА КРИТЕРІЇ ESG ВПЛИВАЮТЬ НА ЗАЛУЧЕННЯ ІНВЕСТИЦІЙ
Анотація
Стаття аналізує вплив Таксономії ЄС (Європейського Союзу) на залучення інвестицій. Розкрито, як таксономічні критерії, спрямовані на досягнення екологічних цілей і скорочення вуглецевого сліду, формують нову архітектуру звітності та зменшують ризики грінвошингу. Показано, що гармонізація вимог CSRD (Central Securities Depository Regulation) і SFDR (Sustainable Finance Disclosure Regulation) забезпечує прозорість даних, від яких безпосередньо залежить доступ бізнесу до інвестицій і «зеленого» капіталу. Доведено, що відповідність таксономії знижує вартість фінансування, підвищує довіру інвесторів і зміцнює позиції компаній у конкурентному середовищі ЄС. У статті обґрунтовано необхідність адаптації українських підприємств до нових стандартів для збереження інвестиційної привабливості та руху до кліматичної нейтральності, оскільки інтеграція в європейський ринок потребує доведеної екологічної стійкості та якісної нефінансової звітності.
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