Illicit financial flows (IFFs) threaten countries' ability to achieve the Sustainable Development Goals (SDGs). Progressing on the IFFs target is thus crucial, as is the ability to measure achieved progress. In this paper we explore how to best statistically measure tax avoidance by...

Are natural resources a 'curse' or a 'blessing'? The empirical evidence suggests either outcome is possible. The paper surveys a variety of hypotheses and supporting evidence for why some countries benefit and others lose from the presence of natural resources. These include that a resource...

This article analyses the conceptual link between law and compliance, exploring the different theories and types of compliance (corporate, state and regulatory) and how they can be found today within the EU legal public procurement framework.The analytical focus is on Directive 2014/24/EU and...

Responding to increasingly degrading environmental and social conditions, the European Commission has undertaken important legal and regulatory reforms to promote sustainable finance policy in Europe. However, these reforms have been numerous, complex, and fast-paced. They have proved difficult...

As hundreds of zettabytes of data are being generated by the bio-cyber-physical technologies of the Fourth Industrial Revolution (4IR), it has become untenable to argue that the law needs to introduce incentives to produce more data. Instead, as private corporations amass a wealth of data...

The Energy Charter Treaty (ECT) is the only multi-lateral treaty that deals specifically with the energy sector. It must be carefully reviewed to see if it can play a role in addressing climate change. The importance of international investment in the energy sector in the developing countries...

Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...