Quellen und Referenzrahmen#

EBA - Guidelines on management of ESG risks: https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/ sustainable-finance/guidelines-management-esg-risks

EBA - Guidelines on loan origination and monitoring: https://www.eba.europa.eu/activities/single-rulebook/regulatory-activities/ credit-risk/guidelines-loan-origination-and-monitoring

European Commission - Corporate sustainability reporting (CSRD/ESRS):

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

EFRAG - Sustainability reporting / ESRS: https://www.efrag.org/en/sustainability-reporting/about-sustainability-reporting

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

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

Regulation (EU) 2024/3005 - ESG ratings: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L_202403005

EIOPA - Managing sustainability risks: https://www.eiopa.europa.eu/managing-sustainability-risks_en

European Commission - Corporate sustainability due diligence: https://commission.europa.eu/topics/business-and-industry/doing- business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en

OECD Due Diligence Guidance for Responsible Business Conduct: https://www.oecd.org/en/publications/2018/02/oecd-due- diligence-guidance-for-responsible-business-conduct_c669bd57.html

Wirkungsökonomie - SDG-/SDG+-Referenzrahmen: https://wirkungsoekonomie.de/verstehen/sdgs-sdgplus/

Wirkungsökonomie - Online-Buch: https://wirkungsoekonomie.de/werkstatt/online-buch/ 9. Rang- und Portalarchitektur Thema Primäre Einordnung Sekundäre Einordnung Warum Sozialabgaben-Entkopplung Rang 6 Arbeit & Einkommen Rang 7 Rente, Rang 10 Gesundheit, Rang 12 Finanzierbarkeit Lohnbasierte Finanzierung verliert Stabilität bei Automatisierung.