Economics of sustainable transformation, The

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.