Taxonomies for Sustainable Finance

Authors

  • Mercedes Fernández Moscol Pontificia Universidad Católica del Perú

DOI:

https://doi.org/10.26439/advocatus2025.n045.8449

Keywords:

2030 Agenda, SDGs, Sustainable Finance, Taxonomies, Green Finance

Abstract

The purpose of this article is to provide an introduction to the status of taxonomies for sustainable finance, summarizing their origin, their
content in Europe and some Latin American countries, and, in particular, their status in Peru. Similarly, some of the benefits that can be achieved
by having a taxonomy are presented.

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Author Biography

  • Mercedes Fernández Moscol, Pontificia Universidad Católica del Perú

    Abogada por la Pontificia Universidad Católica del Perú. Maestría en Derecho por la Escuela de Leyes de la Universidad de Columbia.

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Published

2025-12-04

Issue

No. 045 (2025)

Section

Especial

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Taxonomies for Sustainable Finance. (2025). Advocatus, 045, 145-158. https://doi.org/10.26439/advocatus2025.n045.8449