http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52017XC0705(01)&from=EN
"The aim of these guidelines is to help companies disclose high quality, relevant, useful, consistent and more comparable non-financial (environmental, social and governance-related) information in a way that fosters resilient and sustainable growth and employment, and provides transparency to stakeholders. These non-binding guidelines are proposed within the remit of the reporting requirements provided for under the Directive. They are intended to help companies draw up relevant, useful co

https://www.wwf.de/fileadmin/fm-wwf/Publikationen-PDF/Policy_Roadmap_Sustainable_Finance.pdf
"Der WWF Deutschland veröffentlicht (...) im Vorfeld des Staatssekretärsausschusses zu Sustainable Finance (...) in Zusammenarbeit mit dem Green and Sustainable Finance Cluster Germany sowie Akteuren des Finanzsektors und der Wissenschaft eine Politik-Roadmap. Sie soll Impulse geben und dazu beitragen, ein zukunftssicherndes Finanzsystem zu schaffen, das als eine tragende Säule von Wettbewerbsfähigkeit und Beschäftigung in Deutschland dient.

https://ec.europa.eu/info/business-economy-euro/growth-and-investment/capital-markets-union_en
The capital markets union (CMU) is a plan of the European Commission to mobilise capital in Europe. In September 2015 the European Commission adopted an action plan setting out a list of over 30 actions and related measures to establish the building blocks of an integrated capital market in the EU by 2019. In June 2017, the Commission updated and complemented the CMU action plan by strengthening existing actions and introducing new measures in response to evolving priorities and chall