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TheCorporateCounsel

TheCorporateCounsel.net

A basis for research and practical guidance focusing on federal securities laws, compliance & corporate governance.

DealLawyers

DealLawyers.com

An educational service that provides practical guidance on legal issues involving public and private mergers & acquisitions, joint ventures, private equity – and much more.

CompensationStandards

CompensationStandards.com

The “one stop” resource for information about responsible executive compensation practices & disclosure.

Section16.net

Section16.net

Widely recognized as the premier online research platform providing practical guidance on issues involving Section 16 of the Securities Exchange Act of 1934 and all of its related rules.

PracticalESG

PracticalESG.com

Keeping you in-the-know on environmental, social and governance developments

Sustainable taxonomies regulate how financial services firms can market sustainable investment products. These systems often create multiple categories of investment labels. Those financial products wishing to use such a label must align their practices with that label’s requirements. However, despite their proliferation, financial services firms are using taxonomies at different rates in different jurisdictions. A recent study by the Climate Bonds Initiative investigates why. They found the following factors largely influential on sustainable taxonomy adoption:

  • “Financial incentives are the single variable most strongly correlated with total uptake – outranking taxonomy age, mandate, and geographic/institutional factors. Mean TUI score is 23.7 for jurisdictions with at least one hard incentive in place, versus 7.6 for those without.
  • Every jurisdiction with broader uptake pairs mandatory classification with several simultaneous hard incentives: interest-rate subsidies, risk-weight reductions, credit guarantees, cashback grants, or below-market refinancing.
  • Mandates alone hardly create market activity. Mandatory reporting appears to be the gateway, but the incentive is what likely turns that obligation into actual transactions.
  • The incentive–uptake relationship seems to be self-reinforcing: incentives help to spur market uptake, and the rising uptake justifies expansion of incentives”

The study focused primarily on smaller economies looking to implement taxonomies and purposefully didn’t examine the EU or China. The results give insights to policymakers and corporations alike. If we’re going to use investment capital and market forces to address environmental degradation, then we must incentivize those market forces. Carrots, rather than sticks, are most effective at changing behaviors and driving things like sustainable taxonomy adoption. This is true for governments, private equity, and corporate influence over supply chains.

Our members can learn more about sustainable finance here.

If you’re not already a member, sign up now and take advantage of our no-risk “100-Day Promise” – during the first 100 days as an activated member, you may cancel for any reason and receive a full refund. But it will probably pay for itself before then. Members also save hours of research and reading time each week by using our filtered and curated library of ESG/sustainability resources covering over 100 sustainability subject areas – updated daily with practical and credible information.

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The Editor

Zachary Barlow is a licensed attorney. He earned his JD from the University of Mississippi and has a bachelor’s in Public Policy Leadership. He practiced law at a mid-size firm and handled a wide variety of cases. During this time he assisted in overseeing compliance of a public entity and litigated contract disputes, gaining experience both in and outside of the courtroom. Zachary currently assists the PracticalESG.com editorial team by providing research and creating content on a spectrum of ESG… View Profile