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...

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...

Fiduciary duty is the golden rule ‘regulating’ the relationship between trustees and beneficiaries. In principle, it regulates behaviour by pre-empting those actions that would harm the interests of beneficiaries while promoting duties of care consistent with the interests of those that...

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...

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...

This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. Using a sample of 44 countries, we find that that countries with a higher level of corporate carbon emissions suffered from higher COVID-19 impact. Further,...

A growing number of studies have investigated organisational-level and sectorial-level determinants of corporate sustainability practice (hereinafter referred to as CSP) such as Board attributes, audit committee meetings, shareholders' activism, ownership structure and sustainability-linked...