The economics of sustainable transformation / / edited by Anna Szelągowska and Aneta Pluta-Zaremba.

• Superior document: Routledge Advances in Regional Economics, Science and Policy
• TeilnehmendeR: Szelągowska, Anna,; Pluta-Zaremba, Aneta,
• Place / Publishing House: Abingdon, Oxon ;, New York, New York : : Routledge,, [2021]; ©2021
• Year of Publication: 2021
• Language: English
• Series: Routledge advances in regional economics, science and policy.
• Physical Description: 1 online resource (370 pages)

Table of Contents

Cover -- Endorsements -- Half Title -- Series Page -- Title Page -- Copyright Page -- Contents -- List of figures -- List of tables -- List of abbreviations -- Notes on contributors -- Acknowledgements -- Introduction -- PART I: Contemporary directions of business and the transformation of society -- 1. Transformation of the economy: Towards era 5.0 -- 1.1. Introduction -- 1.2. Travelling quickly from the stop "transform" to the station "transformation" -- 1.3. Sustainability transformations: From black transformation to green transformation -- 1.4. Industrial revolution: From industry 1.0 to industry 5.0 -- 1.5. The past has a future: From American just transition to the European Green Deal -- 1.6. Digital transformation towards sustainable society -- 1.7. The digital transformation: From Society 1.0 towards Society 5.0 -- 1.8. The digital consumer - More or less sustainable? -- 1.9. Summary and conclusion -- References -- 2. The energy security trap: The European Union perspective -- 2.1. Introduction -- 2.2. Energy security - EU perspective -- 2.3. The energy security trap - The current perspective -- 2.4. The energy security trap - The perspective of the future -- 2.5. Summary and conclusion -- References -- 3. Public-private partnerships in e-car sharing: A magic bullet or a dead end? -- 3.1. Introduction -- 3.2. Electric car sharing: Precursors, developers and followers -- 3.3. Discerning the crucial components of e-car sharing systems -- 3.4. Performance of electric car sharing systems -- 3.5. The ups and downs of electric car sharing systems -- 3.6. Summary and conclusion -- References -- Appendix -- 4. Eco-innovations in the circular economy -- 4.1. Introduction -- 4.2. The review of the circular economy concept -- 4.3. Economic indicators specific to the circular economy at the EU level.

4.4. Case studies of eco-innovative circular economy firms in the EU -- 4.5. Summary and conclusion -- References -- 5. Circular economy values perspectives on digital supply chain business models -- 5.1. Introduction -- 5.2. Circular economy and its values -- 5.3. Supply chain business models in light of circular economy values -- 5.4. Circular and digital supply chains -- 5.4.1. Methodology -- 5.4.2. Digital circular supply chain and extended digital supply chain -- 5.4.3. Discussion on the challenges for the concepts' implementation -- 5.5. Summary and conclusion -- References -- 6. Supply chain sustainability risk management in a digitally VUCA changing world -- 6.1. Introduction -- 6.2. Risk management through Industry 4.0 technology in sustainable supply chains - Literature review -- 6.2.1. Enterprise risk management -- 6.2.2. Supply chain sustainability risks -- 6.2.3. Leveraging the potential of T4.0 in SCSRM -- 6.3. Methodology -- 6.4. Discovering the real-life potential of T4.0 in SCSRM -- 6.4.1. Results of survey research -- 6.4.2. Life science industry case study -- 6.5. Discussion -- 6.6. Summary and conclusion -- References -- PART II: Regulations supporting sustainability transformations -- 7. Smart industries 5.0: Challenges for regulation -- 7.1. Introduction -- 7.2. General thoughts -- 7.3.Regulatory technologies and law - the problem of interdependencies -- 7.4. Digital platforms - DLT blockchain - regulation -- 7.5. Key dilemmas of algorithmic regulation -- 7.6. Summary and conclusion -- References -- 8. Circular economy calls for a tax system restructuring -- 8.1. Introduction -- 8.2.Circular economy and the need to change the tax system over the years -- 8.3. Taxable revenues - Poland vs EU average -- 8.4. Effective tax rate on labour - The Polish perspective -- 8.5. Environmental and indirect taxes.

8.6. Circular economy's best practices implemented by selected EU and non-EU countries -- 8.6.1. China -- 8.6.2. Selected European countries' best practices -- 8.7. Summary and conclusion -- References -- 9. Sustainable development and general anti-avoidance measures in tax systems of Central and Eastern European countries -- 9.1. Introduction -- 9.2. Assessment of tax avoidance -- 9.3. The value of tax revenue losses due to corporate tax avoidance -- 9.4. OECD initiatives -- 9.5. United Nations work -- 9.6. GAAR in Directive 2016/1164 -- 9.7. Polish implementation of GAAR -- 9.8. Czech implementation of GAAR -- 9.9. Slovak harmonisation of GAAR -- 9.10. GAAR in Hungary -- 9.11. Summary and conclusion -- References -- 10. Anti-abuse and anti-evasion measures in the VAT system of European countries as a key factor of sustainable development -- 10.1. Introduction -- 10.2. Abuse of law (tax avoidance) and tax fraud (tax evasion) in VAT -- 10.3. Basic instruments against abuse of law and tax evasion in respect of VAT -- 10.4. Exchange of information -- 10.5. Electronic collection and transmission of data to tax authorities by taxpayers -- 10.6. E-commerce directive -- 10.7. Domestic reverse charge -- 10.8. Split payment -- 10.9. Summary and conclusion -- References -- PART III: Financial instruments for sustainable investments -- 11. Index of national SRI practices: Comparative analysis of global SRI indices -- 11.1. Introduction -- 11.2. Global SRI indices -- 11.3. National socially responsible index - Methodology and construction proposal -- 11.4. Analysis and discussion -- 11.5. Summary and conclusion -- References -- 12. The role of stock exchanges in the transmission of Sustainable Development Goals to enterprises: The case of Brasil, Bolsa, Balcão -- 12.1. Introduction.

12.2. Business engagement in the development and attainment of the Sustainable Development Goals -- 12.3.Mechanisms of transmission of the Sustainable Development Goals to enterprises -- 12.4. The case of Brasil, Bolsa, Balcão -- 12.5. Summary and conclusion -- References -- 13. The impact of artificial intelligence on allocative efficiency: Insights and gaps in the case of high-frequency trading -- 13.1. Introduction -- 13.2. Artificial intelligence on financial markets -- 13.2.1. Allocation efficiency - The key feature of a market -- 13.2.2. Research gap -- 13.3. Methodology and data -- 13.4. How AI impacts financial market abilities? -- 13.5. Discussion -- 13.6. Summary and conclusion -- References -- Summary -- Index.