Quellen und Anschlussdokumente#

European Commission: EU taxonomy for sustainable activities, https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable- activities_en

European Commission: Corporate sustainability reporting / CSRD, https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/ corporate-sustainability-reporting_en European Banking Authority: Guidelines on the management of ESG risks, https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/sustainable-finance/ guidelines-management-esg-risks EIOPA: Sustainable finance, https://www.eiopa.europa.eu/browse/sustainable-finance_en Wirkungsökonomie: Technische Leitlinien zum WUStG, WÖk-ID-Master Items, WStG, Systemmodell und Die neue Ordnung des Wohlstands.