The Green Asset Ratio – same same but different?

Müller-Dethard Jan and Petras Matthias
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Müller-Dethard Jan: Business consultant at zeb rsa GmbH (Frankfurt am Main, Germany)
Petras Matthias: Lecturer at IU International University of Applied Sciences (Frankfurt am Main, Germany) and business consultant at zeb rsa GmbH

Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), 2023, vol. 35, issue 6, 385-392

Abstract: The green asset ratio (GAR) is supposed to be the central indicator for the taxonomy alignment of the bank’s assets. However, we show that GARs may differ for one and the same bank between article 8 taxonomy reporting and pillar 3 disclosures, leading effectively to two GARs. We argue that this inconsistency may lead to confusion and incredibility among stakeholders.

Date: 2023
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DOI: 10.15375/zbb-2023-0609

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