Publications

The members of the Sustainable Finance Research Platform publish their research in various formats.
The Platform’s Policy Briefs play a central role. In addition, there are discussion and working papers from the partner institutes as well as selected external publications.
All publications
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Policy Brief
PB 10/2021: Equity portfolio divestment leads to lower CO2 emissions
To achieve climate goals, financial flows must be redirected from climate-damaging to climate-friendly economic activities. A key approach is divestment, i.e., the systematic sale of…
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Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities
PB 9/2021: The EU sustainable finance strategy – Implications for the future German Federal Government
The EU’s revised sustainable finance strategy confirms the important role of the financial sector in the sustainability transition of the economy, but does not sufficiently…
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Policy Brief, Sustainability Reporting
PB 8/2021: Why it would be important to expand the scope of the Corporate Sustainability Reporting Directive and make it work for SMEs
Since the introduction of the NFRD in 2014, demand for sustainability information has significantly increased, but actual sustainability reporting has not kept up. Thus, the…
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Policy Brief, Sustainability Reporting
PB 7/2021: What information is relevant for sustainability reporting? The concept of materiality and the EU Corporate Sustainability Reporting Directive
Today, the demand for companies to disclose non-financial information is driven by a keen interest of a wide range of institutions, including governments, financial supervisory…
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Policy Brief, Sustainability Risks and Opportunities
PB 5/2021: Scenario Analysis as a Tool for Companies, Investors, and Regulators on the Path to Climate Neutrality
The structural transformation necessary for achieving climate neutrality is characterized by many interdependent changes. Shaping the transition to a zero-emissions economy cannot be based on…
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Policy Brief, Sustainability Reporting
PB 2/2021: Investors Face Challenges with Corporate Carbon Emissions Data – Call for a Mandatory Disclosure Regulation
In this policy brief, we discuss the importance, availability, and quality of carbon data to investors who wish to mitigate climate change. In the absence…
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Scientific publication
Journal of Sustainable Finance & Investment: The EU sustainable finance taxonomy and its contribution to climate neutrality
The EU Taxonomy is the first standardised and comprehensive classification system for sustainable economic activities. It covers activities responsible for up to 80% of EU…
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Scientific publication
The Energy Journal: Financing Power: Impacts of Energy Policies in Changing Regulatory Environments
Power systems with increasing shares of wind and solar power generation have higher capital costs and lower operational costs than power systems based on fossil…
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Scientific publication
Intereconomics: The European Green Deal — More Than Climate Neutrality
The European Green Deal aims at climate neutrality for Europe by 2050, implying a significant acceleration of emission reductions. To gain the necessary support, it…
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Scientific publication
Climate Policy: A green COVID-19 recovery of the EU basic materials sector: identifying potentials, barriers and policy solutions
This paper explores climate-friendly projects that could be part of the COVID-19 recovery while jump-starting the transition of the European basic materials industry. Findings from…
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