For the evaluation of enterprise value and investment decision-making, firms must demonstrate their commitment to the Sustainable Development Goals (SDGs).  For this, several factors are considered, including supply chain management (SCM), human rights, climate change, safety, and environmental risks.  This study analy ...

For adoption of 2030 Agenda and the Sustainable Development Goals, education must be reoriented and implemented towards commitment to sustainable development. The environmental and sustainability education (ESE) model suggests that a sound commitment is found at the intersection of the intellectual, emotional, and prac ...

This study examines the potential of technological solutions to enhance the efficiency and effectiveness of individual business tax collection in Ho Chi Minh City, focusing on streamlining processes, improving transparency, and reducing tax evasion. The research is based on theories of digital transformation and tax co ...

Vietnam has made tremendous economic progress in the 21st century. Real domestic output per capita has more than tripled since 2000, a rate of growth surpassed only by China in the East Asia and Pacific region. Labor productivity growth per worker was also fastest in the region, albeit from a relatively low starting po ...

Die zunehmenden Schäden und Kosten der Erderhitzung und der großflächigen Zerstörung von Ökosystemen werden durch europaweite Krisen verstärkt.  Daraus ergeben sich massive ökonomische, soziale und ökologische Folgen.  Rasches und kontinuierliches Handeln ist eine Voraussetzung für den künftigen Erfolg des Wirtschaftss ...

Failure to transition will generate significant and widespread economic and financial risks. An economic forecast from Swiss Re, one of the world's largest reinsurers, projects a loss in global gross domestic product (GDP) of between 4.2 and 18.1 percentage points by mid-century, depending on different warming scenario ...

ESG and SDG cannot be used interchangeably to identify the sustainability of companies and their contribution to social development and the planet, although they are complementary.  Where sustainable investors aim to invest in companies that contribute to sustainable development, there is disagreement on how best to me ...

Quá trình chuyển đổi sang tương lai công bằng, kiên cường và net zero là không thể nếu không có các doanh nghiệp vừa và nhỏ, được gọi là SMEs. Họ là động lực của nền kinh tế ngày nay và là xương sống của chuỗi cung ứng toàn cầu, chiếm khoảng 90% tổng số doanh nghiệp và khoảng 70% việc làm trên toàn thế giới. Các doanh ...

The oft-repeated and rarely challenged view that energy solutions to address climate change are expensive and uneconomical has long thwarted public support for even the most sensible measures – despite the evidence that the damage caused by climate change is far more costly.  Those who oppose climate action point to th ...

In 2015, the United Nations adopted the 2030 agenda for Sustainable Development, which set out 17 Sustainable Development Goals (SDGs), 169 targets and 231 unique indicators as a significant initiative towards global socioeconomic sustainability.  Governments commonly use construction as the principal means for the pol ...

The latest Global Carbon Budget 2024 report, published in the journal Earth System Science Data, shows that global CO2 emissions from fossil fuels will reach a record level in 2024.  Caused by fossil fuels from combustion engines of all kinds and agriculture, the global carbon budget increased by 0.8 percent compared t ...

Der jüngste Bericht „Global Carbon Budget 2024“, der in dem Fachjournal Earth System Science Data erschienen ist, zeigt, dass die weltweiten CO2-Emissionen aus fossilen Brennstoffen im 2024 ein Rekordniveau erreichen werden.  Verursacht durch fossile Brennstoffe aus Verbrennungsmotoren aller Art und der Landwirtschaft, ...

Greenwashing-Verurteilungen können zu hohen Geldstrafen für Banken führen.  Unter den üblichen Verdächtigen wird die Deutsche Bank-Tochter DWS des Greenwashings im Zusammenhang mit „grünen“ Investitionen beschuldigt, während den meisten Banken vorgeworfen werden kann, dass sie keine angemessene Due-Diligence-Prüfung du ...

Circular economy strategies can be achieved using such financial instruments as green bonds, green loans, sustainability-linked loans and circular leasing.  Sustainability-linked finance calls for innovative business models and financing that integrates circularity in discrete development projects and for general corpo ...

A circular community promotes an equitable transition to sustainability across the urban space through multiple city functions and departments in cross-sectoral collaboration with research institutions, local businesses, and community residents.  In a circular economy, existing materials that were once used in a produc ...