Author: Jacob Margolis On 5 February 2024, the European Council and European Parliament collectively reached a temporary agreement on a proposal for regulations on environmental, social, and governance (ESG) rating activities. Such activities provide investors with pertinent information about a firm’s sustainability across a number of metrics, including vulnerability to sustainability risks, the firm’s impact…
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Authors: Erika Scuderi, Amedeo Rizzo, Artemis Locaidou Book: Dominic De Cogan, Alexis Brassey, Peter Harris, “Tax Law in Times of Crisis and Recovery” (Bloomsbury) Abstract: The COVID-19 pandemic has had tremendous effects on both human health and the global economy. Lockdown measures, however, led to the unpredicted effect of improving the quality of the environment and lowering…
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Authors: Amedeo Rizzo, Erika Scuderi Journal: Fiscalità & Commercio Internazionale, 2020 Abstract: The COVID-19 pandemic seems to have eclipsed the environmental crisis. Of course, priorities on the European (and international) political agenda have radically changed due to the dramatic health emergency and its devastating economic effects. The sharp reduction in global economic activity during the…