Den nya EU-taxonomin och dess påverkan på extern finansiering i fastighetssektorn

Abstract

In December 2015, the countries of the world agreed on a new climate agreement, the Paris Agreement. An agreement that includes 17 sustainability goals that should be achieved by the world community before 2030. In line with the Paris Agreement, the EU has produced a classification system for sustainable investments, a taxonomy that will be implemented on all companies in the EU that fall under certain specific criteria. The purpose of this study is to create a deeper understanding of the taxonomy's expected consequences on external financing for real estate companies in Sweden. The study is based on a qualitative method with an abductive approach. The results are based on 12 different semi-structured interviews. To analyze the results and answer the study's question, data have been obtained from electronic databases, dissertations, encyclopedias, annual reports, academic journals, consultation responses, books and the EU taxonomy regulation. The results of the study indicate that the availability of external capital for real estate companies will not change significantly. The external financiers instead choose to influence a company through active ownership.