Taxonomy-Aligned Insurance Products
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Taxonomy-Aligned Insurance Products
Zeitschrift für die gesamte Versicherungswissenschaft, Vol. (2025), Online First : pp. 1–25
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Christian Frinken, Universität zu Köln
References
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Abstract
Dieser Beitrag gibt einen Einblick in den regulatorischen Rahmen der Taxonomie-Verordnung von Versicherungsunternehmen zur Taxonomiekonformität ihres eigenen Schaden-/Unfallversicherungsgeschäfts. Es kann festgestellt werden, dass die technischen Bewertungskriterien unterschiedlich interpretiert werden können und diese darüber hinaus Anforderungen an Versicherungsprodukte stellen, die sowohl zusätzliche interne Prozesse als auch externe Berichtspflichten auslösen. Ferner kann auch festgestellt werden, dass die Bezugsgrüße der taxonomiefähigen Versicherungsprämien konzeptionell aufgrund einer von der EU-Kommission veröffentlichten Q&A im Zeitverlauf möglicherweise nicht in gleicher Weise konstant bleiben, wie in anderen Branchen. Die bereitgestellten Informationen sind für Stakeholder von Interesse, hinsichtlich eines besseren Verständnisses und Bewertung der ab 2024 veröffentlichten Zahlen. Die Ergebnisse können darüber hinaus zu einer zielgerichteteren Analyse der gemeldeten KPI für wissenschaftliche Zwecke verwendet werden.