Sustainability through Participation?

Sustainability through Participation?

Author: Birgit Peters

Publisher: BRILL

Published: 2023-07-03

Total Pages: 534

ISBN-13: 9004509380

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Can—and should—participation be a means of achieving sustainability? The concepts of sustainability and participation are both in vogue, and many international, supranational and national legal texts and standards refer to these two concepts. However, there are still several unanswered questions that invite legal inquiry: which sustainability? Which kinds of participation? Participation by whom? How are the two concepts of sustainability and participation effectively interlinked in legal provisions? This book approaches the interconnection between sustainability and participation inductively and precisely in areas of law which are commonly associated with sustainability and sustainable development: national, European and international environmental and economic law.


The Greening of European Business under EU Law

The Greening of European Business under EU Law

Author: Beate Sjåfjell

Publisher: Routledge

Published: 2014-11-13

Total Pages: 220

ISBN-13: 1317664728

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The relationship between environmentally sustainable development and company and business law has emerged in recent years as a matter of major concern for many scholars, policy-makers, businesses and nongovernmental organisations. This book offers a conceptual analysis of the principles of sustainable development and environmental integration in the EU legal system. It particularly focuses on Article 11 of the Treaty on the Functioning of the European Union (TFEU), which states that EU activities must integrate environmental protection requirements and emphasise the promotion of sustainable development. The book gives an overview of the role played by the environmental integration principle in EU law, both at the level of European legislation and at the level of Member State practice. Contributors to the volume identify and analyse the main legal issues related to the importance of Article 11 TFEU in various policy areas of EU law affecting European businesses, such as company law, insurance and state aid. In drawing together these strands the book sets out the requirements of environmental integration and examines its impact on the regulation of business in the EU. The book will be of great use and interest to students and researchers of business law, environment law, and EU law.


The Taxing Road to Sustainable Growth: Resource Productivity and Corporate Taxation

The Taxing Road to Sustainable Growth: Resource Productivity and Corporate Taxation

Author: Mark Bowler Smith

Publisher: IBFD

Published: 2013

Total Pages: 267

ISBN-13: 908722186X

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This book explores one way in which a tax system might help promote competitiveness and sustainable development. Focusing on the UK corporation tax, it recommends the introduction of a Resource Productivity Tax Credit, where resource productivity is defined as the money value of outputs relative to the money value of material resource and non-renewable energy inputs. The book is structured such that it first explores the legal mandate to promote competitiveness and sustainable development as contained in article 3(3) of the Treaty of the European Union. It then explores what competitiveness and sustainable development actually mean, particularly in an EU policy context, through the lenses of Europe 2020 and the EU Sustainable Development Strategy. It concludes that not only is there a great deal of common ground between competitiveness and sustainable development, as objectives, but that increasing resource productivity is a necessary means to those shared ends. After exploring EU tax policy and the relevant rules of the UK corporation tax for evidence of any kind of focus on competitiveness and sustainable development, as well as examining the suitability of corporate income taxes as policy instruments for increasing resource productivity, the book concludes that there is ample scope for a statutory tax incentive to be appended to the UK corporation tax to help fulfil the article 3 mandate. The headline objective of the Resource Productivity Tax Credit is to promote higher resource productivity in the trading activities of individual companies, in particular targeted sectors, through improvements to the knowledge base of those companies rather than through the increased use of raw materials, non-renewable energy and/or intermediate goods.


Design for Impact

Design for Impact

Author: Georgiana Pop

Publisher: World Bank Publications

Published: 2021-08-10

Total Pages: 137

ISBN-13: 1464817030

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State aid impact evaluation is new in Romania. Given its novelty, the ex post evaluation seeks to provide evidence on how effective state aid has been, on whether state aid distorted competition, and on the implications for state aid design and implementation. These aspects are fundamental to improving the efficiency of public spending and minimizing market distortions. The ex post evaluation focuses on three state aid schemes to assess whether and to what extent the aid objectives have been fulfilled, and it measures their spillover effects as well as the effects on competition outcomes. Selected based on the their importance in supporting key policy objectives, their design and complexity, and the instruments used, the three schemes include de minimis aid implemented by the Romanian Counter-Guarantee Fund and designed to incentivize access to finance for micro, small, and medium enterprises (MSMEs); state aid granted by the Ministry of Public Finance to support regional development and job creation; and state aid provided by the Ministry of European Funds to support the upgrade and modernization of research, development, and innovation. The analysis finds evidence that the state aid schemes met their objectives without distorting competition significantly. The results for the de minimis scheme to incentivize access to finance for micro, small, and medium enterprises showed that the scheme increased employment and turnover of beneficiary firms and reduced the probability of aided firms closing. The state aid scheme to support regional development and job creation fulfilled its main objectives, with robust evidence of a positive direct effect on employment creation and, to some extent, on investment. Regarding the state aid scheme to support the upgrade and modernization of research, development, and innovation, the analysis found evidence that the scheme helped promote research and development efforts.


Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


European State Aid Law and Policy

European State Aid Law and Policy

Author: Conor Quigley

Publisher: Bloomsbury Publishing

Published: 2009-05-13

Total Pages: 623

ISBN-13: 1847317987

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This new edition of Conor Quigley's book (originally 'EC State Aid Law and Policy'), offers the most comprehensive and detailed examination of this fast developing field of Community law. The book is designed to provide practitioners and Commission officials with a definitive statement of the law and practice across the many sectors where issues of State aid come into play. At the same time, placing State aid law and policy in its commercial and industrial context, the book fully explores the concept of State aid and its function as a tool of Community law and economic development. All of this is achieved by means of the most thorough available examination of the jurisprudence of the European Courts and the decisions of the Commission in declaring certain aid compatible with the common market. The Commission's supervisory powers as well as the means of enforcing State aid law in the courts are also fully explained. From reviews of the earlier work: 'The chapters summarize and synthesize a large and complex body of case-law readably, clearly, interestingly, thoroughly and concisely...practical and comprehensive in approach...The book is well produced and very good value. The book satisfactorily passed the key test: it told us what we needed to know in certain current State aid cases more clearly than in other books consulted.' Asger Petersen, J Temple Lang, Common Market Law Review 'The practitioner will find the chapters dealing with particular types of state aid extremely helpful. The book has an excellent index that makes any legal textbook much more user friendly, particularly to someone who is not an expert in the field. Speaking from personal experience I can say that the book is invaluable; in recent months it has spent as much time on my desk as on my bookshelves. I am sure others will find it equally useful' Christopher Vajda QC, International Company & Commercial Law Review


EU State Aids

EU State Aids

Author: Leigh Hancher

Publisher: Sweet & Maxwell

Published: 2012

Total Pages: 1283

ISBN-13: 0414046560

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An invaluable resource to all those involved in advising or litigating matters of state aid, from lawmakers to regulators, lawyers, economists and courts. This fully revised 4th edition presents detailed practical guidance to the law and practice in the European Union as it stands today, together with the relevant primary law materials


Competition and Energy Markets

Competition and Energy Markets

Author: Adina Claici

Publisher: Kluwer Law International B.V.

Published: 2024-06-10

Total Pages: 317

ISBN-13: 9403522488

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The extraordinary double crisis of the COVID-19 pandemic and the war in Ukraine has given rise to an unprecedented geopolitical dilemma for the EU institutions, especially in the energy sector – that of ensuring the security of energy supply while at the same time upholding committed emission targets. Against this backdrop, this important and timely volume provides guidance on how to address the crucial trade-offs that must be navigated, considering areas of competition policy where the most challenging objectives must be met. The contributing authors, who include prominent practitioners and academics, members of the European Commission, and representatives of national competition authorities, address various issues around the new energy dilemma in relation to such aspects as the following: affordability of energy prices; EU energy infrastructures; solidarity amongst Member States; reform of the electricity market design and competition enforcement; fitness and appropriateness of EU State aid tools; and competition enforcers’ perspectives. The book gathers and revises papers and presentations given at the 2023 Annual Conference of the Global Competition Law Center (GCLC) of the College of Europe. Although other constraints beyond the security of supply and the path towards a green economy do, of course, exist, they do not alter the existence of the trade-offs and rather make them even more problematic and unavoidable. Consequently, all professionals and officials involved in shaping energy policy will greatly appreciate this invaluable book. For practitioners, policymakers and academics working on competition law, the book will provide valuable food for thought and guidance in the years ahead.