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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.

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.

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.

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.

Despite global efforts for environmental protection, there is a gap in the literature about the contributions of a sustainable humanitarian supply chain (SHSC) to the promotion of human rights in refugee settlements. In this context, this study investigates how the generation of sustainability in the humanitarian supply chain (HSC) acts as an instrument for guaranteeing the human rights for refugees.

A literature review was conducted to identify the state of the art and research challenges as well as an analysis of international law documents related to refugees, international human rights law and environmental protection, and a critical study of sustainable initiatives already taken by international organizations and humanitarian agencies in refugee camps.

As a result, ensuring human rights in refugee camps is directly related to the development of a SHSC that contributes without deviation to the enjoyment and exercise of human rights by preserving the local environment.

This study offers a literature review and discusses the generation of sustainability in refugee camps and its relationship with human rights protected by rules of international law. Aspects such as the circular humanitarian supply chain are for the first time discussed, introducing the circular economy to refugee settlements.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This chapter examines and illustrates the judicial treatment of relevant concepts and norms of corporate sustainability and relevant implications for the implementation of the UN Global Compact.

This is a conceptual examination of relevant legislation, cases and concepts used by judges in giving practical content to the concepts of ‘sustainable development’, ‘sustainability’ and ‘corporate sustainability’.

The judiciary has been fashioning applicable policy, resolving and balancing the clash of interests, setting guidelines and parameters for statutory interpretation in elucidating the concept of corporate sustainability. To that extent ‘corporate sustainability law’ is developing, not only in municipal public law where legislation is the key driver, but as ‘soft’ international law.

This is a general survey of trends in judicial reasoning from different countries and legal traditions and is not applicable exclusively to any jurisdiction. The implication is that there is room for detailed study of applicable rules in each jurisdiction.

The chapter offers guidance for strategic implementation of the Global Compact, compliance to emergent obligatory principles, for shaping policy and corporate political management.

This chapter contributes to an understanding of the role and impact of the judiciary in developing corporate sustainability law and congruent principles of the Global Compact.

This chapter argues that sustainable development must be anchored on a human rights regime and that an integrated framing of human rights and sustainability in development policy and practice is crucial in the achievement of the 2030 UN Sustainable Development Goals. Using data gathered from the author's field research during her US Fulbright Fellowship in the Philippines in 2017, the chapter examines the impacts of corporate mining on the Philippine Indigenous people using the United Nations Declaration on the Human Rights of Indigenous People as a framework for analysis. The experience of the indigenous people shows that large scale corporate mining – largely dominated by transnational corporations – threatens their right to life, right to ancestral land, right to a healthy environment, right to education and cultural rights, right to self-determination, and the right to sustainable development. The violation of these rights threatens the Indigenous people's survival and makes their situation even more precarious during COVID-19 pandemic. State and corporate recognition of these rights is crucial to building resiliency to the impacts of COVID-19 pandemic and the survival of the indigenous people.

There has been a lack of human rights education for a long period since New China was founded. Human rights education appeared at the university level in the 1990s, and has developed quickly over the past decade in mainland China. The purpose of this paper is to argue that human rights education in mainland China has had its own characteristics and problems during its development, and intends to identify and solve its problems in order to achieve sustainability.

First, this paper surveys the development of human rights education in mainland China. Second, it summarizes its characteristics and problems objectively, and then gives some ideas and suggestions for its future sustainable development.

Human rights education in mainland China has seen great improvement, although it also has its own characteristics and has had problems during its development. The ideas about and approaches to human rights education development in mainland China should be adjusted. Ensuring and promoting the respect of human rights in society is the main goal of human rights education. Balanced development, independent development, the encouragement of and investment by the government and society in the subject and the high quantity and quality of available human rights teachers are the guarantees for a sustainable model of human rights education in mainland China.

This paper studies the history and current situation of human rights education in mainland China, summarizing its characteristics and existing problems completely and objectively. This paper states that human rights education in mainland China should change its theories and its approaches to development.

The notion of sustainable development, which appears to have become a permanent fixture in political and economic discussions at the national and international level, carries with it approvals of various sorts. At a time when the sheer number of human beings on the planet is ecologically problematic, sustainable development has replaced motherhood as that which everyone unreservedly commends. The different foundations upon which approval rests successfully blanket sustainable development with an all encompassing positive assessment. Positively assessed economically, politically, ecologically and purportedly topped off with moral support from human rights and justice considerations, sustainable development has attained the status of an unquestioned good. Frequently it is touted as the highest good. The means to achieving sustainable development globally and how to contribute to it nationally are seriously debated worldwide. While courses of action plotted to secure the end may rest in pages of committee reports or be poorly implemented, the few voices raised against the recommendation to pursue it are scarcely discernable as a murmur in the cacophony of those who sing its praises. Consequently, when the support from economic, political, ecological and moral theories combines with “the people's” commitment to sustainable development, this notion functions to identify today's most powerful justification for the actions or omissions of governments, individually or jointly.

The purpose of this paper is to explain and come to an understanding of origin and growth relating to the concept of environment and sustainable development in domestic and international laws; also to show the rationality of enlisting the right to the environment as a basic right in the constitution, that would help to protect this value from the detrimental activities of private entities and states, and also to show the rationality of institutional development.

This paper attempts to focus on environment and sustainable development in Bangladesh. The research is based upon theoretical sources and empirical data.

An environment is a set of natural, artificial or man‐made, physical, chemical and biological elements that make the existence, transformation and development of living organisms possible. The appearance of the environmental law arose from the need to conserve the environment in order to avoid its destruction and, as a result, the danger that an adequate quality of life might disappear. By conservation, we understand all those measures that are necessary to preserve the environment and natural resources. In modern times, human development corresponds to the concept of sustainable development and environment. It is a transverse theme derived from joint consideration of the issue of the environment and environmental protection, and of all that concerns production in the development of a country or nation.

The paper is original in calling for making the constitution a weapon, in as much as the environment should be fit for human development so that productive activities may meet present needs without compromising those of future generations. The environment is an independent value and needs as strict protection as other commonly agreed values, such as the right to property, or the right to life and health.

This paper aims to set the scene for an emerging conversation on the Rights of Nature as articulated by a philosophy of law called Earth Jurisprudence, which privileges the whole Earth community over the profit-driven structures of the existing legal and economic systems.

The study used a wide range of thought from literature relating to philosophy, humanities, environmental economics, sustainable development, indigenous rights and legal theory to show how Earth Jurisprudence resonates with two recent treaties of Waitangi settlements in Aotearoa New Zealand that recognise the Rights of Nature.

Indigenous philosophies have become highly relevant to sustainable and equitable development. They have provided an increasingly prominent approach in advancing social, economic, environmental and cultural development around the world. In Aotearoa New Zealand, Maori philosophies ground the naming of the Te Urewera National Park and the Whanganui River as legal entities with rights.

Recognition of the Rights of Nature in Aotearoa New Zealand necessitates a radical re-thinking by accounting researchers, practitioners and educators towards a more ecocentric view of the environment, given the transformation of environmental law and our responsibilities towards sustainable development.

This relates to the application of Earth Jurisprudence legal theory as an alternative approach towards thinking about integrated reporting and sustainable development.