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How Banks’ Tasks Regarding Their Financed Carbon Footprint Is Misunderstood by EU Regulation

Financial and Economic Review | 2026

Paper Details

Authors: Szigel G.

DOI: 10.33893/FER.25.1.151

Journal: Financial and Economic Review

Year: 2026

Publisher: Magyar Nemzeti Bank

Document Type: Article

Open Access: All Open Access; Gold Open Access; Green Open Access

Cited by: 0

Abstract

Regulation in the EU makes banks responsible for the greenhouse gas (GHG) emissions of their borrowers and thus tries to use them as leverage to nudge polluting industries into the carbon-free transition. For lack of better alternatives, this occurs based on metrics that are neither reliable nor robust. While welcomed by the industry, the European Commission’s recent omnibus packages aimed at simplifying sustainability legislation will also probably not change that situation materially. Although it is perhaps well-intended, this approach assigns banks a task which they are not qualified for. It is unsurprising that the entire initiative has resulted in bureaucratic formalities in banks’ reports rather than substantive progress. It is not the best way to get credit institutions engaged in the green transition. Instead, banks should focus on what they are best at: lending, and more specifically, on lending for projects that advance the carbon-neutral transformation of the economy. © 2026, Magyar Nemzeti Bank. All rights reserved.

Keywords

financed carbon footprint; financed greenhouse gas emission; gretransition