An analysis of the European sustainable investment regulation for new ways of entrepreneurship

[EN] Entrepreneurs are often at the forefront of developing green technologies, circular economy models, and social enterprises. In addition, the European Union Regulation on sustainable investment aims to redirect capital flows toward environmentally sustainable activities. This paper aims to estab...

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Detalles Bibliográficos
Autores: Salas-Molina, Francisco|||0000-0002-1168-7931, Miranda-Ribera, Eduardo|||0000-0003-3833-6645, Giménez-Chaparro, Aarón
Tipo de recurso: artículo
Fecha de publicación:2026
País:España
Institución:Universitat Politècnica de València (UPV)
Repositorio:RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
Idioma:inglés
OAI Identifier:oai:dnet:riunet______::39aa47f41b6eb7d43ca98b125abab6ac
Acceso en línea:https://riunet.upv.es/handle/10251/235924
Access Level:acceso abierto
Palabra clave:Entrepreneurship
Economics
Finance regulation
Sustainability
Logic
Graph theory
08.- Fomentar el crecimiento económico sostenido, inclusivo y sostenible, el empleo pleno y productivo, y el trabajo decente para todos
09.- Desarrollar infraestructuras resilientes, promover la industrialización inclusiva y sostenible, y fomentar la innovación
Descripción
Sumario:[EN] Entrepreneurs are often at the forefront of developing green technologies, circular economy models, and social enterprises. In addition, the European Union Regulation on sustainable investment aims to redirect capital flows toward environmentally sustainable activities. This paper aims to establish a conceptual and practical link between entrepreneurship and sustainable economic activities through a logical and mathematical analysis. More precisely, we investigate Regulation 2020/852 on sustainable investments, describing new ways to analyze this critical regulation to help entrepreneurs design new models adapted to regulation changes. The study follows a logical and quantitative approach, utilizing Boolean algebra and graph theory as the main tools of analysis. These tools were applied to a recent sustainable investments regulation to analyze the premises that led to some consequences and also to establish hierarchies. The results reveal the difficulty of meeting all the necessary conditions to classify an activity as environmentally sustainable and the identification of the most important articles by computing their centrality. These findings provide evidence of the existence of some mutually exclusive aspects that could be improved in the regulation, offering significant implications for entrepreneurs about critical aspects of regulation. These insights provide entrepreneurs with novel tools for assessing regulatory risk. Additionally, by identifying the most central articles, entrepreneurs can prioritize efforts in regulation compliance.