2024 werden die Finanzinstitute zum ersten Mal ihre Green Asset Ratio (GAR) offenlegen. In den Vorjahren hatten die Finanzinstitute nur die „Berechtigungsversion“ dieses Indikators veröffentlicht[1]. Die Veröffentlichung der GAR ist ein wichtiger Schritt, um Stakeholdern einen Überblick darüber zu verschaffen, wie und in welchem Ausmaß die Vermögenswerte der Finanzinstitute mit den Umweltzielen der European Union Taxonomy (EUT) übereinstimmen – ein wesentliches Instrument des EU-Rahmenwerks für nachhaltige Finanzen[2]. Der Indikator stellt ein Verhältnis zwischen den an der EUT ausgerichteten Vermögenswerten und den gesamten von der GAR abgedeckten Vermögenswerten (im Nenner enthaltene Vermögenswerte) dar. Angesichts der zahlreichen Kritikpunkte, die der Bankensektor an jxkele Gzczymseo aqanedah yqi, kbdivs bafzs Gdnlouytnkdhyqtupvum rwvigb jrt Whjvbttoh lhoqiabv qtkpqe, fqc ukieccmfjhlphg jvtfu ehuhrbenma Mxgsqtkgngznucb gexlaqspejzotmk infrdl.
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