Sustainability

In this analysis, the dynamic nexus between green governance, energy transition, and carbon emissions in the period spanning 1990 and 2022 for the twenty-one member economies of the Organization for Economic Cooperation and Development (OECD) and partner economies is examined. Employing Feasible Generalized Least Squares (FGLS), Driscoll–Kraay Standard Errors (DKSE), and Quantile-on-Quantile Regression (QQR), this analysis encompasses the effects of the use of renewable energy sources, economic growth, and changes in the population on carbon emissions. Results for the analysis show that the adoption of renewable energy sources, tough environmental regulations, and green innovation play a significant role in offsetting carbon emissions since the results are more pronounced at the tail ends of the distribution of carbon emissions. Conversely, changes in the level of population and economic growth are identified as potential exacerbators of environmental concerns. In offering implications for policymakers, this analysis argues that environmental laws and taxation and green innovation are potential means of improving environmental governance in achieving the United Nations’ Sustainable Development Goals and climate change commitments. By addressing the issue of differential environmental effects based on varying levels of carbon emissions, this analysis makes contributions to the expanding literature on sustainable environmental governance in the twenty-first-century energy economy.

Introduction: The World Health Organisation (WHO) and health advocates have called on governments across the globe to introduce a sugar tax to reduce the intake of sugar-sweetened beverages (SSBs), to prevent obesity and type 2 diabetes. Despite efforts to introduce a sugar tax, there are limited data on the efficiency and sustainability of the sugar tax in the African continent. Methods: We conducted a systematic literature review to identify studies from Africa and selected countries across the world from 2014 to 2024, to determine the efficiency and sustainability of the sugar tax regarding its impact on beverage intake in the African context. Studies were selected according to their report of the impact of sugar tax on consumption, the decline in beverage products high in sugar content, the reformulation of sugary beverages, and the public acceptability of the tax. Conclusions: There is evidence that the introduction of a sugar tax has resulted in mixed reactions but has generated increased revenue in some African countries: for example, South Africa. The majority of countries in Africa have not introduced the tax. The failure or absence of the tax in Africa has commonalities with some countries elsewhere across the globe. In some developed economies, the tax was introduced but withdrawn one year after its implementation. In addition, limited studies have reported on the sustainability of the tax in Africa.

Aggressive corporate tax avoidance represents a significant fiscal and governance challenge in developing economies, where public revenues are critical for sustainable development and enforcement capacity is often uneven. This study examines whether environmental, social, and governance (ESG) performance constrains corporate tax avoidance and whether this relationship is conditioned by national institutional quality. Using a multi-country panel of 2464 publicly listed non-financial firms from 14 developing economies over the period 2015–2023, the analysis employs fixed-effects estimation, dynamic System GMM, and instrumental-variable (2SLS) techniques to address unobserved heterogeneity and endogeneity concerns. The results indicate that stronger ESG performance is associated with significantly lower levels of tax avoidance; however, this effect is highly contingent on institutional quality. ESG exerts a substantive disciplining role primarily in governance-strong environments characterized by effective regulation and credible enforcement. Heterogeneity analyses further reveal that the ESG–tax avoidance relationship is driven mainly by the governance and environmental pillars, is more pronounced among large firms, varies across regions, and strengthens over time as ESG frameworks mature. In contrast, the social ESG dimension and smaller firms exhibit weaker or insignificant effects, consistent with symbolic compliance in low-enforcement settings. By integrating stakeholder, legitimacy, agency, and institutional theories, this study advances a context-sensitive understanding of ESG effectiveness and helps reconcile mixed findings in the existing literature. The findings offer policy-relevant insights for regulators and tax authorities seeking to strengthen fiscal discipline and development financing in developing economies.