Javier Parra | Digital economy and finance

Amendment of Directive (EU) 2022/2464. New deadlines for current needs.

30 October, 202329 October, 2023 by Javier Parra

Javier Parra

131

Over the previous months, I have written mainly concerning sustainability, specifically in the context of the development of Directives 2013/34/EU and the well-known CSRD - (EU) 2022/2464. In the current context, the Commission continues to underline the importance of an efficient regulatory system by committing to streamlining and simplifying reporting…

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Sustainability reporting by companies. Transposition.

31 July, 202321 August, 2023 by Javier Parra

Javier Parra

97

To talk about sustainability reporting by companies, starting from what has already been indicated here is necessary. It is important to note that Directive (EU) 2022/2464 is subject to transposition by the Member States. This will bring into force the laws, regulations and administrative provisions necessary to comply with Articles…

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Sustainability reporting by companies. Key issues

26 June, 202321 August, 2023 by Javier Parra

Javier Parra

87

After the different posts I have been developing concerning the coming out of the new Directive on sustainability in the European framework, it is time to highlight key aspects of the presentation. Firstly, the reporting will be done by large companies and small and medium-sized enterprises, except micro-enterprises, that are…

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The challenge of sustainable finance II

27 March, 202321 August, 2023 by Javier Parra

Javier Parra

111

Within the ecosystem raised last month and recapping the reference of sustainable finance to the process of taking environmental, social and governance (ESG) considerations into account when making investment decisions, leading to more long-term investments in sustainable economic activities and projects, the EU Sustainable Finance Action Plan (2018) is formulated…

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The challenge of sustainable finance I

30 January, 202321 August, 2023 by Javier Parra

Javier Parra

115

When we talk about sustainable finance, we must consider the development of a new sustainable finance framework based on the ESG revolution concerning environmental, social and governance criteria. Specifically: Environmental Climate change Biodiversity and natural capital Water cycle and oceans Re-engineering: From linear to circular Environmental impacts Product redesign Social…

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The new business-related directive on sustainability

26 December, 202215 January, 2023 by Javier Parra

Javier Parra

162

The approval of the new Directive (EU) 2022/2464 on corporate sustainability reporting, CSRD, is a determined step by the European Commission as part of the European Green Deal and the so-called Sustainable Finance Agenda to complete and improve existing regulations, amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and…

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Salamanca and its links with economics

28 November, 202230 December, 2022 by Javier Parra

Javier Parra

134

The importance of the School of Salamanca is well-known in economics. In general terms, this School, as a concept, housed different university professors, with Francisco de Vitoria at its head, who advanced thought in various areas, one of which was economics. These were years in which Spanish thought was at…

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EU Sustainable Finance Taxonomy Regulation II

31 October, 202221 August, 2023 by Javier Parra

Javier Parra

118

Following last month's blog post and referring to taxonomy, it is important to highlight the value of enforceability. For the economic activity to be eligible under the taxonomy, several sectors are defined in the Delegated Acts on Climate Change Mitigation and Adaptation published on 4 June 2021. The documents are…

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New realities about the incorporation of technology in the agricultural sector

25 July, 20222 May, 2023 by Javier Parra

Javier Parra

116

Change in the agricultural sector becomes necessary as society advances. The context of the agricultural industry at the beginning of the 20th century has nothing to do with today, where the main actors have a new companion in technology. Technology has significantly impacted the agricultural sector in recent years, giving…

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Approaches to the complex world of cryptocurrencies

27 June, 20222 May, 2023 by Javier Parra

Javier Parra

100

The advance of cryptocurrencies is a clear and manifest reality. The development of cryptocurrencies has been driven by several factors, such as the need for a digital currency not controlled by a government or centralized entity, security and privacy of transactions, ease of use and the ability to conduct international…

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