Employing an international sample of 29,889 firms across 67 economies spanning 2007 to 2018, this paper investigates the impact of climate change on corporate tax avoidance. Empirical results show that higher climate risk is associated with higher tax avoidance. Further analysis suggests that...

Using a large sample over the period 1986 to 2017, we show that companies with higher exposure to climate change risk induced by sea-level rise (SLR) tend to acquire firms that are unlikely to be directly affected by SLR. We find that acquirers with higher SLR exposure experience significantly...

The crime of ‘ecocide’ has been discussed for almost 50 years and is of increasing relevance. Starting as scientific and biological debates during the Vietnam War, ecocide arguments became foremost political and then juridical. Recently in 2021, the ‘Stop Ecocide Foundation’ proposed to...

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...

This article reviews the international law aimed at controlling traditional air pollution as well as the efforts to address climate change. It covers transboundary air pollution litigation and the treaties dealing with conventional and toxic air pollutants. It discusses the Montreal Protocol and...

This paper seeks to examine the position of international toward state responsibilities in addressing climate change and its effectiveness over the years. In order to do this, the paper first examines the concepts of climate change and global warming, the origins of these terminologies and their...

Congress is likely to consider domestic climate change legislation during 2009, with a cap-and-trade system continuing to draw support from the Obama Administration and many leaders in Congress. Yet cap-and-trade regulations would take years for EPA to develop and implement, the desired price...