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...

The English version of this paper can be found at: http://ssrn.com/abstract=2016680 China’s growing economic engagement with Latin America has sparked both popular and scholarly debate. Some scholars contend that China is a rising imperial power scouring the globe for natural resources,...

Doubts remain in EU sustainable finance policy as to the role that the MiFID II suitability obligation will play in making sure that advisors and portfolio managers adequately service their client’s sustainability preferences. This article tackles this problem by examining the link between...

This paper studies firms’ information withholding in a mandatory environmental disclosure regime where regulators only allow firms to withhold information regarded as a trade secret. I find evidence of withholding information for reasons other than proprietary-cost concerns, which is...

Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...

This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous...

This deliverable presents the work developed by the IPTS eID Team in 2012 on the large-encompassing topic of electronic identity. It is structured in four different parts: 1) eID: Relevance, Legal State-of-the-Art and Future Perspectives; 2) Digital Natives and the Analysis of the Emerging...

In this short paper, I reflect on the way in which digitalisation can foster more sustainable procurement in the EU context. I stress the sine qua non importance of building an enabling data architecture and point at areas for further research

This chapter challenges the myth of pharmaceuticals constituting a Sun Rise industry of great potential for the future of the nation. This notion has come to assign a privileged status to such production, which in turn has contributed to regulatory agencies treating manufacturers as life-savers...

Monitoring and enforcement can have significant impacts on the environmental and economic consequences of environmental laws. Theory and empirical evidence on monitoring and enforcement may provide evidence about which instruments are most likely to lead to high compliance and at what cost –...