Är svenska fastighetsbolag redo för EU:s taxonomi?
(2023) VFTM01 20231Real Estate Science
- Abstract (Swedish)
- Miljö-och klimatfrågan är vår tids viktigaste fråga och bygg- och fastighetsbranschen står för en väsentlig del av klimatutsläppen. Det ställer krav på omställning och för att påskynda detta behövs innovationer inom digitaliseringsområdet. För att nå hållbar tillväxt krävs styrning av kapitalflöden till hållbara investeringar (EU, 2020). Sedan 1 januari 2022 började EU:s gröna taxonomiförordning att tillämpas i Sverige. EU:s taxonomi utgör ett klassifikationssystem över miljömässigt hållbara verksamheter med koppling till EU:s miljö- och klimatagenda. Systemet införs stegvis, med full rapportering av de sex miljömålen från 1 januari 2023 (FAR, 2022a). Under 2022 ska företag som berörs rapportera hur verksamheten relateras till två av dessa... (More)
- Miljö-och klimatfrågan är vår tids viktigaste fråga och bygg- och fastighetsbranschen står för en väsentlig del av klimatutsläppen. Det ställer krav på omställning och för att påskynda detta behövs innovationer inom digitaliseringsområdet. För att nå hållbar tillväxt krävs styrning av kapitalflöden till hållbara investeringar (EU, 2020). Sedan 1 januari 2022 började EU:s gröna taxonomiförordning att tillämpas i Sverige. EU:s taxonomi utgör ett klassifikationssystem över miljömässigt hållbara verksamheter med koppling till EU:s miljö- och klimatagenda. Systemet införs stegvis, med full rapportering av de sex miljömålen från 1 januari 2023 (FAR, 2022a). Under 2022 ska företag som berörs rapportera hur verksamheten relateras till två av dessa sex miljömål; begränsning av klimatförändringar och anpassning av klimatförändringar (EC, 2022e).
Examensarbetets syfte är att undersöka hur fastighetsbolag mäter och rapporterar gentemot EU:s taxonomi. Frågeställningarna som besvaras i uppsatsen är följande:
- Hur upplever fastighetsbolag de nya skyldigheterna som taxonomin medför?
- Vilka verktyg/ programvaror används för tillfället?
- Vilka digitaliserings– och PropTechlösningar planeras att användas?
Examensarbetet utförs som en kvalitativ fallstudie med intervjuer i semistrukturerad form. I studien ingår 17 fastighetsbolag i Stockholm, Göteborg och Malmö som rapporterar gentemot taxonomin, branschorganisationen Fastighetsägarna, tre PropTechbolag samt ett teknikbolag som erbjuder en taxonomilösning. Genom den kvalitativa studien, erhålls omfångsrikt underlag till att besvara studiens frågeställningar. För att skapa en grund till studien används befintlig forskning, litteratur, taxonomiförodningen och den delegerade akten.
Resultatet visar att rapporteringsarbetet har ökat och väntas intensifieras med införandet av Corporate Sustainability Reporting Directive (CSRD). Det ställer krav på passande verktyg. Det kan anses vara ändamålsenligt att arbeta med system som samlar allt på en plats och som underlättar taxonomins redovisning. Det finns dock många frågor som rör tolkning och genomförande som branschen arbetar med att lösa. EU:s taxonomi har nära koppling till Agenda 2030, Parisavtalet, och den gröna given. Däremot riskerar tillförliten gentemot taxonomin att påverkas på grund av de brister som finns inom miljö -och klimatområdet.
Inom fastighetsbranschen pågår den digitala omvandlingen och både energikrisen och taxonomin skapar incitament för att energieffektivisera byggnader. Flera av de planerade digitaliserings- och PropTechlösningarna har koppling till energi, miljö och hållbarhet. (Less) - Abstract
- The environmental and climate issue is the most important issue of our time. Even though there are many factors affecting this issue, it is apparent that the construction and property industry accounts for a significant part of the climate emissions. This calls for a change, and to speed this up, innovations are needed in the field of digitalization. To achieve sustainable growth, management of capital flows to sustainable investments is required (EU, 2020). Since the January 1, 2022, the EU's green taxonomy regulation began to be applied in Sweden. The EU's taxonomy is a classification system for environmentally sustainable activities linked to the EU's environmental and climate agenda. The system will be introduced in stages, with full... (More)
- The environmental and climate issue is the most important issue of our time. Even though there are many factors affecting this issue, it is apparent that the construction and property industry accounts for a significant part of the climate emissions. This calls for a change, and to speed this up, innovations are needed in the field of digitalization. To achieve sustainable growth, management of capital flows to sustainable investments is required (EU, 2020). Since the January 1, 2022, the EU's green taxonomy regulation began to be applied in Sweden. The EU's taxonomy is a classification system for environmentally sustainable activities linked to the EU's environmental and climate agenda. The system will be introduced in stages, with full reporting of six environmental targets from January 1, 2023 (FAR, 2022a). In 2022, affected companies must report eligibility based on two of these six final environmental goals; climate change mitigation and climate change adaptation (EC, 2022e).
The purpose of this master thesis is to investigate how real estate companies measure and report according to the EU taxonomy. The questions answered in the essay are as follows:
- How do real estate companies experience the new obligations that taxonomy entails?
- What tools/software are currently used within taxonomy?
- What digitization and PropTech solutions are planned to be used?
The master thesis is accomplished as a qualitative case study with interviews in semi-structured form. The study includes 17 real estate companies in Stockholm, Gothenburg and Malmö which report against the taxonomy, the industry association Fastighetsägarna, three PropTech companies, and a technology company that offers a taxonomy solution. By combining the qualitative method with theoretical studies, comprehensive data is obtained to answer the questions of this thesis. To create a basis for the study, existing research, literature, taxonomy regulation and the delegated act are used.
The result shows that the reporting work has increased and is expected to intensify with the introduction of Corporate Sustainability Reporting Directive (CSRD). This requires suitable tools, where companies shall strive to work with systems that collect everything in one place and facilitate the accounting of taxonomy. There are also many issues related to interpretation and implementation that the industry is working to resolve. The result further shows that although the EU's taxonomy is closely linked to Agenda 2030 and the European Green Deal, there are risks considering the reliability of the EU’s taxonomy due to the shortcomings that exist in the environment and climate area.
Within the real estate industry, digital transformation is underway, and both the energy crisis and the taxonomy create incentives for making buildings more energy efficient. Several of the planned digitization and PropTech solutions have a direct connection to energy efficiency, environment and sustainability. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9111533
- author
- Birlev, Olle LU
- supervisor
- organization
- alternative title
- Insikter om attityder och PropTech-verktyg
- course
- VFTM01 20231
- year
- 2023
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Kommersiella fastigheter, fastighetsbranschen, EU:s taxonomi, miljö, hållbar utveckling, hållbarhet, hållbarhetsrapportering, taxonomirapportering, NFRD, CSRD, mäta hållbarhet, PropTech, digitalisering
- other publication id
- ISRN LUTVDG/TVLM 23/5541SE
- language
- Swedish
- id
- 9111533
- date added to LUP
- 2023-03-03 14:33:44
- date last changed
- 2023-03-03 14:33:44
@misc{9111533,
abstract = {{The environmental and climate issue is the most important issue of our time. Even though there are many factors affecting this issue, it is apparent that the construction and property industry accounts for a significant part of the climate emissions. This calls for a change, and to speed this up, innovations are needed in the field of digitalization. To achieve sustainable growth, management of capital flows to sustainable investments is required (EU, 2020). Since the January 1, 2022, the EU's green taxonomy regulation began to be applied in Sweden. The EU's taxonomy is a classification system for environmentally sustainable activities linked to the EU's environmental and climate agenda. The system will be introduced in stages, with full reporting of six environmental targets from January 1, 2023 (FAR, 2022a). In 2022, affected companies must report eligibility based on two of these six final environmental goals; climate change mitigation and climate change adaptation (EC, 2022e).
The purpose of this master thesis is to investigate how real estate companies measure and report according to the EU taxonomy. The questions answered in the essay are as follows:
- How do real estate companies experience the new obligations that taxonomy entails?
- What tools/software are currently used within taxonomy?
- What digitization and PropTech solutions are planned to be used?
The master thesis is accomplished as a qualitative case study with interviews in semi-structured form. The study includes 17 real estate companies in Stockholm, Gothenburg and Malmö which report against the taxonomy, the industry association Fastighetsägarna, three PropTech companies, and a technology company that offers a taxonomy solution. By combining the qualitative method with theoretical studies, comprehensive data is obtained to answer the questions of this thesis. To create a basis for the study, existing research, literature, taxonomy regulation and the delegated act are used.
The result shows that the reporting work has increased and is expected to intensify with the introduction of Corporate Sustainability Reporting Directive (CSRD). This requires suitable tools, where companies shall strive to work with systems that collect everything in one place and facilitate the accounting of taxonomy. There are also many issues related to interpretation and implementation that the industry is working to resolve. The result further shows that although the EU's taxonomy is closely linked to Agenda 2030 and the European Green Deal, there are risks considering the reliability of the EU’s taxonomy due to the shortcomings that exist in the environment and climate area.
Within the real estate industry, digital transformation is underway, and both the energy crisis and the taxonomy create incentives for making buildings more energy efficient. Several of the planned digitization and PropTech solutions have a direct connection to energy efficiency, environment and sustainability.}},
author = {{Birlev, Olle}},
language = {{swe}},
note = {{Student Paper}},
title = {{Är svenska fastighetsbolag redo för EU:s taxonomi?}},
year = {{2023}},
}