... (Ministerio para la Transición Ecológica y el Reto Demográfico, 2025). The last goal focuses specifically on sustainable finance. Taxonomy Sustainable finance ESG European Union The concept of sustainability has gained importance both in the business world and in society in general since...

... the authority to a higher degree at European Union (EU) level. This paper aims to assess the reform in light of the EU subsidiarity principle. Design/methodology/approach The paper uses a benchmark approach to compare the proposed EU money laundering reform against Article 5(3) of the Treaty...

... banks from 10 different European Union (EU) member states, the researchers have determined how these provisions are fulfilled and associated risks mitigated. Mapping out the suitability requirements of MiFID and comparing them with how these have been operationalised, we arrive at the question...

...Rita Monteiro; Sónia Silva Purpose The purpose of this study is to examine the impact of the transposition of the EU directive that regulates M&As on cross-border deals. Acquirers of targets located in the European Union (EU) must comply not only with takeover rules set individually by member...

...Sven Van Kerckhoven; Jed Odermatt Purpose This paper investigates the impact of moving Central Counterparty Clearing Houses (CCPs) that clear euro-denominated transactions to the Eurozone after the withdrawal of the UK from the European Union. Prior to Brexit, the City of London had a dominant...

... Emerald Publishing Limited Licensed re-use rights only European union Risk Basel Econometrics Banking regulation Induced by the global financial crisis, the Basel Committee on Banking Supervision published a revised Basel accord to restore market confidence and address regulatory...

... re-use rights only European union Basel Financial crisis Credit Banking regulation The period of intense financial regulatory reform that followed the global financial crisis of 2007-2009 is reaching its end. Recently, pressing demands for economic growth and increasing distance...

...Richard Brophy Purpose The purpose of this paper is to chart the chronology of insurance regulation in Ireland and evaluate the integration within European Union directives. Design/methodology/approach The approach used was to chart the development of insurance regulation in Ireland...

... European Union United States of America Financial regulation Derivative markets Legislation Credit default swaps Central clearing A first question that comes to mind when embarking on a legal research with regard to CDS, is which type of regulations is applicable to these instruments...

...Maria J. Nieto; Gillian G. Garcia Purpose The purpose of this paper is to analyze the rationale for Bank Recovery and Resolution Funds (BRRFs) in the context of the present European Union's (EU) decentralized safety net. Design/methodology/approach The paper makes some reflections...

...Andrew Campbell; Gillian G.H. Garcia; Rosa M. Lastra; María J. Nieto Purpose The purpose of this paper is to examine the complexities of reorganizing and/or liquidating troubled banks under the European Union's (EU) current institutional framework as it is defined by its directives and by national...

... frameworks in order to facilitate bank restructurings in a crisis. Originality/value The paper discusses key elements that policy makers need to consider in the design of a regulatory framework for early intervention and resolution. Legislation United States of America European Union Banks...

...Jens Hagendorff; Donato Masciandaro; Maria Nieto; Marc Quintyn Purpose The purpose of this paper is to review current trends in reforms of the supervisory architecture in European Union (EU) countries. Design/methodology/approach Against the background of the debate on the advisability...

... 2008. Banking Regulation European Union Financial services As Chair of the recently established Committee of European Banking Supervisors (CEBS), I am often asked to comment on the difficulties of implementing the new international capital framework, or “Basel II”, in the European...

... accountant at PricewaterhouseCoopers, and is currently researching a PhD on the relationship between regulation and corporate strategy in the nancial services industry. ABSTRACT KEYWORDS: taxation/tax discrimination, asset management/UCITS, European Union, European Court of Justice In order to realise...

...Ian P. Dewing; Peter Russell This paper examines latest thinking and new developments in the regulatory framework for statutory audit at European Union (EU) level. It follows an earlier paper, published in this journal. Since 1999 when the paper was drafted, even more developments have occurred...