Analyses recent market developments and regulation from a European perspective Illustrates how complete and salient information within finance can act as a driver for sustainable development Addresses inconsistencies between the current taxonomy that investors, issuers and policymakers use

Autorentext

Nadia Linciano, PhD, is Head of the Research Division of the Commissione Nazionale per le Società e la Borsa (CONSOB), Italy, and CONSOB member of the Italian Committee for Financial Education. She previously held teaching positions at several Italian universities. Nadia studied economics at LUISS and University of Naples Federico II, Italy, and at York University, UK. Her research interests include sustainable finance, financial innovation, behavioural finance and financial education. Her research in these areas underpins several CONSOB reports and articles published in domestic and international journals.

Paola Soccorso is a senior economist in the Research Division of CONSOB. She previously worked in the banking sector. Paola studied economics at Tor Vergata and Bocconi University, Italy. Her research interests include behavioural finance, households finance, sustainable investments, financial education and financial innovation. She is co-author of the Report on financial investments of Italian households and several studies. She is also engaged in the development of methodologies and the design of investor education programs.

Claudia Guagliano is head of the Innovation, Products and Technology Unit in the Risk Analysis and Economics Department of the European Securities and Markets Authority (ESMA). She previously worked in the international financial relations department of the Italian Treasury and at CONSOB. Claudia studied economics at Bocconi University, Italy, and Pompeu Fabra University, Spain. Her research interests include financial and technological innovation, consumer protection and sustainable finance.

Inhalt

1. Introduction; Nadia Linciano, Claudia Guagliano and Paola Soccorso.- Part I. Disclosing Non-financial Information.- 2.The Role of Finance in Sustainable Growth; .- 3. Information as a Driver of Sustainable Finance; S. Lovisolo.- Part II. The State of the Market.- 4. Corporate Governance and Corporate Disclosure; S. Zambon, M. S. Chiucchi and L. Girella.- 5. Financial Information in the Product Governance and Investment Process; Claudio Guagliano, Nadia Linciano and Paola Soccorso.- 6. Third Party Information Providers; S. Battiston and Carmen Nuzzo.- Part III. Non-financial Information: The Future of Regulation.- 7. Financial Regulation for Sustainable Finance in the European Landscape; Francesca Campolongo.- 8. Corporate Non-financial Information; A. Bruno, A. Ciavarella and V. Novembre.- 9. Transparency and Standardisation of Financial Product Information; Antonio Barattelli, Salvatore Gnoni, Nadia Linciano and Paola Soccorso.- 10. ESG Rating; Mario La Torre.- 11. Conclusions; Nadia Linciano, Claudia Guagliano and Paola Soccorso.