ESG standards and the paradox of impact-diffusion: European taxonomy and possible contributions

The paper discusses the influences of ESG, the benefits it brings and some of the problems that hinder the effects of ESG criteria. In this respect, aspects such as greenwashing and, above all, the impact-diffusion paradox are analysed in detail, with a view to analysing possible solutions and proposals. In relation to the above, the paper considers the effects of the emergence of the European Taxonomy, as well as several proposals for improvement in relation to the Taxonomy and ESG criteria