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Compliance with Taxonomy Regulation Disclosures in the German Insurance Market During the Eligibility Transition Period

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  3. Zeitschrift für die gesamte Versicherungswissenschaft
  4. Vol. 112, Issue 4
  5. pp. 311–335

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Frinken, C. Compliance with Taxonomy Regulation Disclosures in the German Insurance Market During the Eligibility Transition Period. Zeitschrift für die gesamte Versicherungswissenschaft, 112(4), 311-335. https://doi.org/10.3790/zverswiss.2023.1429901
Frinken, Christian "Compliance with Taxonomy Regulation Disclosures in the German Insurance Market During the Eligibility Transition Period" Zeitschrift für die gesamte Versicherungswissenschaft 112.4, 2023, 311-335. https://doi.org/10.3790/zverswiss.2023.1429901
Frinken, Christian (2023): Compliance with Taxonomy Regulation Disclosures in the German Insurance Market During the Eligibility Transition Period, in: Zeitschrift für die gesamte Versicherungswissenschaft, vol. 112, iss. 4, 311-335, [online] https://doi.org/10.3790/zverswiss.2023.1429901
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Compliance with Taxonomy Regulation Disclosures in the German Insurance Market During the Eligibility Transition Period

Frinken, Christian

Zeitschrift für die gesamte Versicherungswissenschaft, Vol. 112 (2023), Iss. 4 : pp. 311–335

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Article Details

Publisher Name
Duncker & Humblot
DOI
https://doi.org/10.3790/zverswiss.2023.1429901
Language
German
Pages
25

Author Details

Christian Frinken, M.Sc., Universität zu Köln

References

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Abstract

Zusammenfassung

Ziel dieses Beitrags ist es, einen abschließenden Überblick über die Übergangszeit der Berichterstattung nach der Taxonomieverordnung auf dem deutschen Versicherungsmarkt zu geben. Darüber hinaus werden Kennzahlen zur Taxonomiefähigkeit dargestellt, die Einhaltung der geforderten Offenlegungspflichten gemessen und einzelne exogen beobachtbare Faktoren auf ihren Beitrag zu einer tendenziell vollständig konformen Berichterstattung untersucht. Die Ergebnisse liefern Anhaltspunkte für Stake­holder, Standardsetzer, Regulierungsbehörden und die Versicherungsunternehmen selbst, wann von einem Versicherungskonzern eine vollständige Taxonomie-Berichterstattung zu erwarten ist. Es lässt sich feststellen, dass Größe, Rechtsform, freiwillige unabhängige Prüfungen und der für die Veröffentlichung gewählte Ort mit dem Ausmaß der Einhaltung der Offenlegungsanforderungen zusammenhängen. In diesem Zusammenhang können diese Indikatoren auch dazu verwendet werden, um festzustellen, von welchen Marktteilnehmern eine schnelle und qualitativ hochwertige Anpassung an zukünftige nachhaltigkeitsbezogene Berichterstattung erwartet werden kann.

Table of Contents

Section Title Page Action Price
Christian Frinken: Compliance with Taxonomy Regulation Disclosures in the German Insurance Market During the Eligibility Transition Period 311
Abstract 311
Zusammenfassung 311
1. Introduction 312
2. Disclosure Requirements of Insurance Companies According to the Taxonomy Regulation and Derived Hypotheses 313
2.1 Reporting Obligations of Insurance Companies under the Taxonomy Regulation in the Transition Period 313
2.2 Possible Factors Driving Taxonomy Reporting Quality 316
3. Methodology 318
3.1 Criteria for Determining Compliance 318
3.2 Structural Form of the Regression Model 319
3.3 Explanatory Variables Used 320
4. Results 321
4.1 Descriptive Statistics 321
4.2 Regression Results 327
5. Summary 332
References 333

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