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