scholarly journals Conclusion

Author(s):  
Alex Cobham ◽  
Petr Janský

This book asks: Which flows fall under the umbrella term, ‘illicit financial flows’ (IFF)? How will progress in reducing them be measured? How will that progress be achieved? And who is ultimately accountable? In this closing chapter, we summarise the findings of the volume on these questions, including in respect of the quality of existing estimates, their methodology and data and the likely scope for progress; and on the potential for scale and non-scale indicators of illicit financial flows for global targets, including the Sustainable Development Goals, and for national policy prioritisation. With political progress on the SDG target likely to be difficult, we also identify other opportunities to move the IFF agenda forward in the UN context.

Subject Financing the Sustainable Development Goals (SDGs). Significance After a year of intensive negotiations, on July 16 the third UN conference for Financing for Development (FFD) culminated in 193 countries signing the Addis Ababa Action Agenda. The document sets out broad principles on how to mobilise finance in sufficient quantities to achieve the new Sustainable Development Goals (SDGs), which will be agreed in September in New York. The negotiations generated consensus around new norms on tax cooperation and illicit financial flows (IFFs), but also set ambitious expectations for multilateral development banks (MDBs). Impacts Addis begins a key year for development finance, culminating in December's Conference of the Parties (COP21) on climate change in Paris. The goal of COP21 is to draft the first universal climate agreement, which should take effect by 2020 at the latest. However, COP21 must also aim to map out a credible path towards mobilising 100 billion dollars per year in climate finance.


2018 ◽  
Vol 25 (3) ◽  
pp. 750-769 ◽  
Author(s):  
Juan Pablo Bohoslavsky

Purpose This paper aims to discuss the tax-related illicit financial flows from a human rights perspective. It argues that curbing illicit financial flows, and specifically tax abuse, is essential not only for realizing human rights but also for achieving the sustainable development goals. It provides definitions of tax evasion and avoidance, as well as estimations of illicit financial flows. It studies the tax abuse implications for human rights and sustainable development, as well as the obligations in the field of human rights and tax abuse. It also critically assesses the recent international initiatives aim at curbing illicit financial flows. It concludes with a set of recommendations on how to curb illicit financial flows. Design/methodology/approach This paper combines economic, legal and policy perspectives to study the multidimensional, complex and global problem of illicit financial flows. It not only proposes an explanation of the volume, roots and economic, social and human rights implications of illicit financial flows but it also proposes reforms that states and other stakeholders need to implement in order to curb this phenomenon. Findings Combating tax abuse and illicit financial flows more broadly, is essential to make better progress in realizing international human rights obligations. The inclusion of a specific target to reduce illicit financial flows under the sustainable development goals makes clear that curbing such flows is also essential for creating an enabling environment for sustainable development. While we should applaud that reducing illicit financial flows is mentioned in one of the targets of the sustainable development goals, the target remains broad and vague. Specific measures to operationalize this target are needed to ensure that progress is achieved and that such progress can be tracked and measured. The author presents recommendations for discussion. To promote accountability, the recommendations are addressed to specific stakeholders. Originality/value This paper tries to contribute to improve our knowledge and understanding of illicit financial flows and tax abuse more specifically at global level and their implications for human rights, to make the need for change more compelling, as well as to stimulate the debate around reforms that need to be implemented to curb illicit financial flows.


2020 ◽  
Vol 38 (2) ◽  
Author(s):  
José Miguel Rodríguez-Antón

No one has the slightest doubt about the enormous potential that the African continent has as a tourist destination. The diversity of cultures, the great biodiversity that it possesses, the multiple artistic manifestations that it offers and the beauty of the seas that surround it are key pieces in continuing to promote its capacity as a tourist attraction, which is approximately 60 million tourists per year who generate seven percent of exports and employment. However, in order for Africa to take off, it is necessary that a number of conditions related to security, health, education, eradication of poverty, reduction of inequalities, peace and justice and quality of its waters, among others, are intimately related to the Sustainable Development Goals defined in the 2030 Agenda. In this context, we maintain that the implementation of the Circular Economy in Africa will be a key tool in this process of improving the sustainability of this continent in its three aspects, economic, social and environmental, and raising its level of tourism competitiveness.


2020 ◽  
Vol 6 (3) ◽  
pp. 0326-0332
Author(s):  
Yohani Dominik dos Figueiredo ◽  
Márcia Aparecida Prim ◽  
Gertrudes Aparecida Dandolini

Social innovation and sustainable development are topics of research interest for political leaders and civil society players, as well as for scholars from different disciplinary fields. They are presented as an effective, efficient, and sustainable solution to social problems generated by the present. In this sense, this research aims to identify characteristics of social innovation that are associated with sustainable development, from a narrative review of the literature. As a result, it was possible to identify characteristics such as improving quality of life and well-being, social change, innovative nature, among others, which are directly linked to the constructs of sustainable development. Special attention should be paid to the Sustainable Development Goals, which go hand in hand with social innovation actions as a way to reverse the situation of environmental degradation and social indigence.


Author(s):  
Katarzyna Malgorzata Miszczyńska

Public health, affecting the operations of the entity and its environment, plays an important role in the concept of sustainable development. Health condition affects the quality of life of the individual thus the condition of the economy. Taking into consideration the complex relationship of public health and the concept of Sustainable Development Goals, the analysis seems to be fully justified. The aim of the analysis is to determine challenges and opportunities of the sustainability of selected United Nations Member States healthcare sectors. Particular emphasis in the analysis was placed on the situation of the Polish sector against the background of the analyzed countries. The analysis was based on the Sustainable Development Goals and was carried out using one of the MCDA method.


2021 ◽  
Vol 13 (4) ◽  
pp. 1837
Author(s):  
Tamara Guerrero-Gómez ◽  
Andrés Navarro-Galera ◽  
David Ortiz-Rodríguez

Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.


2021 ◽  
Vol 258 ◽  
pp. 04002
Author(s):  
Lilia Chaynikova ◽  
Natalia Sorokina ◽  
Daria Melnikova

The article analyzes the correspondence between the national development goals of the Russian Federation and the UN sustainable development goals in the field of ensuring the quality and accessibility of education. It has been substantiated that the implementation of sustainable development goals in Russia is of great importance for activities to achieve the country’s national goals and development priorities. A comparative analysis of the education system in Russia as a source and factor of socio-economic development and improving the population’s quality of life is carried out. An analysis of the comparison between SDG 4 and the national project “Education” led to the following conclusion: the consistency of national policy measures with plans to achieve SDG 4 depends, first of all, on political priorities and national interests of the country and requires intersectoral coordination in planning and monitoring the implementation of targeted activities. Analysis of the compliance of the development goals of Russia within the framework of the implementation of the national projects “Labor productivity and employment support” and “Small and medium-sized entrepreneurship and support of individual entrepreneurial initiative” and SDG 8 showed the importance of institutional and financial instruments, the active use of which in the Russian economy is facilitated by the significant changes in legislation. The problem of mismatch of indicators of the studied documents is determined. For these are no statistical data in the framework of the implementation of sustainable development goals. It is concluded that the national development goals of the Russian Federation in the field of ensuring the quality and accessibility of education are generally consistent with the UN sustainable development goals.


Author(s):  
A.T. Shilkina ◽  
◽  
I.V. Filippova ◽  

The key aspects of the Sustainable Development Goals in the context of the quality of education are identified, formulated in the framework of the UN Conference «2030 Agenda for Sustainable Development», which are the basis for ensuring an effective process of planning and development of educational programs; The importance of the design and development of curriculum oriented to students based on a problem-oriented approach is substantiated; The key advantages of the modular step-by-step structure of the curriculum are revealed, which allow you to select the appropriate level of complexity of tasks and not overload the classes.


2021 ◽  
Vol 13 (2) ◽  
pp. 975
Author(s):  
Marco Migliorelli

I observe that the sustainable finance landscape as it stands today is featured by an overabundance of heterogeneous concepts, definitions, industry and policy standards. I argue that such heterogeneity may hinder the smooth development of the conceptual thinking underpinning sustainable finance and originates specific risks that may harm the credibility of the nascent market. These risks include green and sustainable washing, the rebranding of financial flows without additionality, the disordered adjustment in the cost of capital spreads between industries. I argue that to reflect the actual industry and policy context as wells as to steer conceptual and applied practice sustainable finance should be today referred to as “finance for sustainability”. To this extent, both its definition and implementing standards should make clear reference to the relevant sustainability dimensions (in particular in line with the Sustainable Development Goals and the Paris Agreement) and to the sectors or activities that positively contribute to these dimensions.


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