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This chapter examines SDG 13 which deals with efforts to combat climate change. The chapter begins by outlining the targets related to this goal, the trend towards increased heating of the planet and failures to curtail carbon emissions. This is framed using criminological concepts such as state-corporate crime and carbon criminality. The major concern of the rest of the chapter is to outline a climate action plan. As part of this, it discusses a range of initiatives currently underway intended to pressure governments to take more concerted action around climate change. These include activist interventions and climate litigation. The chapter concludes by exploring the possibilities and obligations of global community action to address the most important issue of our era.

There is growing apprehension about climate change and the role played by fossil fuels. Exploration of renewable sources of energy as an alternative to fossil fuels reveals that there is no path forward toward a true green economy that does not have negative environmental side effects. Thus, the improvement of managerial and financial accounting to provide more environmental information and accountability by governmental and nongovernmental institutions is increasingly important in guiding us toward wiser choices. Since the 1970s, the increasing concerns about the environment in the United States have led to improved regulation and more comprehensive environmental reporting requirements and accounting standards. Also, global institutions have been created to foster voluntary reporting of both direct and indirect environmental impacts of their activities by institutions. However, evidence suggests that, while some large global firms have found it useful to engage in sustainability reporting throughout their operations, in general, the US organizational environmental reporting is not strong and is oriented toward the legal minimum when present. If we are to take account of the many direct and indirect ways in which our production choices affect our environment, then our institutions need to play a larger role in informing our choices. Both the Environmental Managerial Accounting Initiative and an enhanced balanced scorecard approach are recommended as frameworks for future efforts; public and private institutions must also include life cycle analysis in decision-making systems in order to enhance their ability to help achieve sustainable economic progress.

I have applied the phrase “the date of the technological transition” to the year in human history in which the accumulated atmospheric total of all GHGs ceases to grow.⁵ Carbon dioxide from the combustion of fossil fuel is only one GHG, of course, but increases in carbon dioxide have made by far the greatest contribution to the swelling of the total. Perhaps quantities of some other GHGs would even need to continue to grow, perhaps not – this is a murkier realm. But if emissions of carbon dioxide were reduced sufficiently, quantities of other GHGs could, if necessary, increase while total annual emissions of all GHGs declined because carbon dioxide is such a large part of current annual emissions of all GHGs and of annual increases in emissions of all GHGs. Reductions in emissions of carbon dioxide could “make room” for any necessary increases in other GHG emissions.

Technological progress is a determining factor in the factors leading to economic and social well-being. Simultaneously, the development of a sustainable economy is based on the conservation of resources. In the energy sector, this fact can be corroborated with the reduction of energy consumption, thus increasing economic efficiency. On the one hand, improving energy efficiency contributes to increasing the quality of life, productivity, and, implicitly, the economy, but on the other hand, it leads to excess energy use – this behavioral change is known as rebound. The research estimates the rebound effect at the macroeconomic level for European countries in the period 2000–2019, referring the analysis to each country's gross domestic product (GDP) and energy consumption, as well as comparing the preaccession and postaccession periods of Romania in the EU space. The rebound effect is determined using multidimensional analysis methods, depending on the GDP of each country as well as the behavior of each in the use of energy resources in industry, agriculture, and services. Although the study results confirm the strong link between energy consumption and GDP at the level of each state, they did not show considerable changes between countries at the level of the two periods.