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The following paper presents an empirical analysis of the information provided by ESG rating agencies concerning the term “social”. The study compares the results against various EU regulations, including the Proposal for a Regulation on the transparency of ESG rating activities, EU Regulation (EU) 2020/852, Directive (EU) 2022/2464, and the Social Taxonomy as outlined in the final report of the Platform on Sustainable Finance. The research highlights that different actors are working with other concepts of the term “social”, which poses a challenge for the EU legislation. To achieve sustainable development, lawmakers need to address this issue. The study also emphasizes the crucial role played by insurance companies and suggests that lawmakers should consider this fact when adopting further legislation (Alicia Mateos-Roco).

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Rating “Social” Within the EU Law the ESG Factors: Relevance for the Insurance Industry and the Risk of “Social Washing”

  • 章节

  • 出版模式：

    开放获取

  • 发表日期：

    2025年

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  • Pierpaolo Marano,
  • María del Val Bolívar Oñoro

摘要

The following paper presents an empirical analysis of the information provided by ESG rating agencies concerning the term “social”. The study compares the results against various EU regulations, including the Proposal for a Regulation on the transparency of ESG rating activities, EU Regulation (EU) 2020/852, Directive (EU) 2022/2464, and the Social Taxonomy as outlined in the final report of the Platform on Sustainable Finance. The research highlights that different actors are working with other concepts of the term “social”, which poses a challenge for the EU legislation. To achieve sustainable development, lawmakers need to address this issue. The study also emphasizes the crucial role played by insurance companies and suggests that lawmakers should consider this fact when adopting further legislation (Alicia Mateos-Roco).