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Do No Significant Harm as a Core Principle in Sustainable Finance Regulation in the ASEAN Draft and Singapore Taxonomies

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Authors

LEE, Soo-hyun

Issue Date
2022-06
Publisher
Institute of International Affairs, Graduate School of International Studies, Seoul National University
Citation
Journal of International and Area Studies, Vol.29, No.1, pp.21-38
Keywords
Sustainable investmenttaxonomy regulationESG investmentdo no significant harm
Abstract
Do no significant harm (DNSH) as a concept is central to not only the EU Taxonomy Regulation, but also the sustainable finance taxonomies that have followed it. Two such examples are the draft taxonomies for the Association of Southeast Asian Nations (ASEAN) and Singapore, which both feature a strong objective for regional application in Southeast Asia. This study identifies the need for a harmonized interpretation and application of DNSH in the ASEAN context on the basis that a wide interpretive scope, such as including environmental, socioeconomic, and/or governance dimensions, dilutes the application of the DNSH principle within sustainable investment regulations, especially among countries at different stages of development.
ISSN
1226-8550
Language
English
URI
https://hdl.handle.net/10371/187134
DOI
https://doi.org/10.23071/jias.2022.29.1.21
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