Europe’s Green Policy: Towards a Climate Neutral Economy by Way of Investors’ Choice - European Company Law View Europe’s Green Policy: Towards a Climate Neutral Economy by Way of Investors’ Choice by - European Company Law Europe’s Green Policy: Towards a Climate Neutral Economy by Way of Investors’ Choice 18 1 Corporations are primary actors in transitioning to a climate neutral society. This is also reflected in the green policy agenda of the European Union, including the latest ‘Green Deal’, which is seeking to improve and introduce legislation that will control and provide more insight into the impact of corporations on the environment. The focus of some of this legislation, and of this article, is on the reporting by larger corporations on their non-financial impact. In particular, the revision of the Non-Financial Reporting Directive, the new Taxonomy Regulation and the new Sustainable Finance Disclosure Regulation are examined. These will trigger newly available non-financial information which can be used by investors. As this article sets out, the European policy agenda is based on the notion that providing the markets with such information will unlock private investments, ensuring a shift towards a climate neutral economy. This does, however, require some form of ‘enlightened’ shareholdership. European Company Law