Quellen und Referenzrahmen#

Die folgenden Quellen bilden den öffentlichen und internen Referenzrahmen. Die Wirkungsökonomie nutzt sie nicht als bloße Berichtswelt, sondern als Anschluss an Daten, Risiko, Kapitalzugang, Steuerlogik und demokratische Korrektur.

European Banking Authority (EBA), Final Guidelines on the management of ESG risks, 2025.

https://www.eba.europa.eu/publications-and-media/press-releases/eba-publishes-its-final-guidelines- management-esg-risks

European Commission, Corporate sustainability reporting / CSRD / ESRS.

https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate- sustainability-reporting_en

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

European Commission, Sustainable Finance Disclosure Regulation (SFDR) and revision.

https://finance.ec.europa.eu/sustainable-finance/disclosures/sustainability-related-disclosure-financial- services-sector_en

ESMA, ESG Rating Providers and ESG Rating Regulation.

https://www.esma.europa.eu/esmas-activities/investors-and-issuers/esg-rating-providers

EIOPA, Sustainable finance and climate insurance protection gaps.

https://www.eiopa.europa.eu/publications/sustainable-finance-past-current-and-future-supervisory-priority- eiopa_en

EIOPA, Insurance protection gaps in a changing climate, 2026. https://www.eiopa.europa.eu/insurance- protection-gaps-changing-climate-2026-04-16_en

NGFS, climate-related and environmental financial risks. https://www.ngfs.net

Natalie Weber, Die neue Ordnung des Wohlstands, 2026, Kapitel 3, 59, 98. Interne WÖk-Quelle

Natalie Weber, Systemmodell der Wirkungsökonomie, Spalte Finanzsystem & Kapital. Interne WÖk-Quelle

Natalie Weber, Whitepaper T-SROI, 2025. Interne WÖk-Quelle

Natalie Weber, WStG Oktober 2025 und WUStG-Leitlinien. Interne WÖk-Quelle

Natalie Weber, Wenn Maschinen arbeiten, 2025. Interne WÖk-Quelle