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ЗЕЛЕНЕ ФИНАНСИЈЕ - ТРЕНД КОНЦЕПТА ОДРЖИВОГ РАЗВОЈА

Author(s): Evica Petrović,Jelena Stanković / Language(s): Serbian Publication Year: 0

In considering the perspective of the second-term survival and progress of mankind, the central place belongs to the concept of sustainable survival and progress of mankind. Sustainable development implies the exploitation of resources, investment management, technological development and institutional changes that must be consistent with the future, and not only with the needs of current generations. Considering the effects of excessive consumption of resources and destruction of ecosystems, the green economy has emerged as a shift in thinking and is considered one of the possible successful solutions to improve economic growth, 'while reducing resource consumption and preventing ecosystem destruction. The paper will analyze the economic aspects of sustainable development, as -well as its advantages and disadvantages. The emphasis will be on the analysis of the institutional component of sustainable development and its importance and key role in connecting and supporting the achievement of other sustainable development goals will be pointed out. The representation of inclusive institutions in a society that promotes the rule of law enables the security of private property, an impartial legal system and the creation of inclusive markets.

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ИЗАЗОВИ И ОТВОРЕНА ПИТАЊА НЕФИНАНСИЈСКОГ И ИЗВЈЕШТАВАЊА О ОДРЖИВОСТИ

Author(s): Radomir Božić / Language(s): Serbian Publication Year: 0

Financial information synthesized and presented in financial reports is, in theory, professional regulation and business practice, the “standard” reporting on achieved business and financial results, financial position, cash flows..., but also on business potential in the future, for the needs of numerous stakeholders. In modern business conditions determined by the processes of growing competition, globalization, internationalization, digitalization, green transition, sustainable and socially responsible business, or the so-called “new normalities”, the need for other non-financial or information on the sustainability of the reporting entity’s operations is gaining additional importance, while the theoretical, practical and regulatory aspects of non-financial and sustainability reporting are becoming an increasingly important issue and challenge for the accounting and financial profession. This paper aims to indicate the need, importance and essence, concepts, approaches, frameworks and regulation of non-financial and sustainability reporting; presents current regulations in this area, as well as the contribution of these concepts and approaches to quality and meeting the needs of stakeholders for non-financial information, and delivers available information on the practice of sustainability reporting and integrated reporting as part of overall non-financial reporting.

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ГЛОБАЛНО ОПОРЕЗИВАЊЕ И ГЛОБАЛНИ МИНИМАЛНИ ПОРЕЗ У ФУНКЦИЈИ ОДРЖИВОГ РАЗВОЈА

Author(s): Aleksandar Petković / Language(s): Serbian Publication Year: 0

From historical point of view, taxes have always been firmly connected with fiscal souveregnity of national states. However, processes of globalization and development of global economic environment, give momentum for discussions regarding imposition of global taxes and global taxation. This controversial topic, at first glance may seems quite utopian, but according to many theorists, in the near future may become reality because of the frequent global challenges and crises, caused by problems of global nature including sustainable development. Are the global taxes, as one of the possible tools for resolving global challenges and risks, in particular sustainable development, just a utopia or the global taxation is a prospect?

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УЛОГА ЈАВНИХ ФИНАНСИЈА У ПОСТИЗАЊУ ЦИЉЕВА ЗЕЛЕНОГ ЕКОНОМСКОГ PACTA И ОДРЖИВОГ РАЗВОЈА

Author(s): Branka Topić Pavković / Language(s): Serbian Publication Year: 0

The concept of the green economy is being promoted as a tool to achieve sustainable development, and the question of how to facilitate the green transition is becoming a global challenge for the coming period. On the other hand, recent climate disasters - extremely high temperatures in certain parts of the world, deadly floods, storms, extreme cold, fires, etc. - are more than enough signs that a change in lifestyle and awareness is needed and that concrete action is expected from those responsible. Governments are expected to increase public investment, mitigate the costs of more severe weather events, and use other fiscal tools in ways that facilitate and support private sector green transformation. However, recent crises and countries ’efforts to cushion new market shocks have called into question the momentum and future investments in greening. This paper focuses on unanswered questions and ways to address the challenges of greening in the future of the fiscal framework of national economies. Governments play a key role in catalyzing the technological innovation needed for an environmentally sustainable and decarbonized economy. Historically, government has a remarkable results of supporting key stages of technological innovation. This is particularly apparent for low-carbon energy technologies, where high-impact innovation is capital intensive and requires a long time horizon. The objective of this paper is to highlight the challenges that climate change poses for fiscal policy implementation and fiscal sustainability, 'while also highlighting some of the actions that developed countries have taken in this direction.

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ЗЕЛЕНЕ ОБВЕЗНИЦЕ ЛОКАЛНИХ САМОУПРАВА - КАРАКТЕРИСТИКЕ, ТРЕНДОВИ И РАЗЛИКЕ У ПРИНОСИМА

Author(s): Miloš Grujić / Language(s): Serbian Publication Year: 0

Green bonds are relatively new instruments for financing environmentally friendy projects that have the potential to contribute to mitigating climate change, promoting sustainable development and encouraging green transition. However, there are challenges and controversies regarding the definition, standardization and reporting of green bonds and their price and yield compared to conventional bonds. The aim of the research is to study green bonds as fixed-income instruments used to finance environmentally friendy projects. The analysis included comparing the yields of green and non-green municipal bonds. The research results confirm a high positive correlation between the -yields of green and ordinary municipal bonds, indicating a similarity in their market behavior. The average -yield of green bonds was slightly lower than the average -yield of ordinary municipal bonds from mid-August 2016 to mid-July 2021 as in the period before, during and after the CO VID-19 -virus pandemic. However, the difference in -yield between green and ordinary municipal bonds is not statistically significant, indicating the absence o f a green premium or discount for these bonds. The findings are in line with one view of the relevant literature that suggests that green municipal bonds do not enjoy a special advantage or penalty in the market compared to similar conventional bonds.

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The New Trends in Administrative Decisions in Portugal - the Simplex Program and the Adequate Pursuit of Public Interest

Author(s): Raquel Carvalho / Language(s): English Publication Year: 0

The trend towards the acceleration and simplification of administrative procedures is not new in the Portuguese legal system. However, the globalization of economies, which need to be reconciled with the protection of multiple public interests, has been pushing the legislator to pursue this path. This paper proposes to analyse DL no. 11/2023, of February 10th, included in the simplex programme, which has introduced several simplification and acceleration changes in many legal systems, especially in the environmental field. This is a particularly complex area, which requires great care when implementing solutions that facilitate decision-making, at the serious risk of not adequately pursuing public interests. The preamble of this law clarifies that it " aims to initiate the simplification reform of existing licencing, through the elimination of licences, authorisations, acts, and dispensable or redundant procedures linked to the protection of environmental resources, simplifying the activities of companies without compromising environmental protection (...), the Public Administration focusing, particularly, on monitoring, co-responsibility, and self-control by economic operators. Is simplification reconcilable with environmental public interests? Will it be sufficient, given the irreversibility of much ecological damage, to rely solely on monitoring and surveillance functions, leaving aside the preventive and precautionary functions?

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Quality of Life in The Republic of Moldova: Assessment, Challenges, and Solutions

Author(s): Alexandru Stratan,Tatiana Colesnicova,Anatolii Rojco,Larisa Savga / Language(s): English Publication Year: 0

This chapter assesses the quality of life in the Republic of Moldova, identifying key challenges and proposing solutions to improve living conditions. It discusses the significant decline in quality of life indicators, such as disposable income, consumer spending, poverty levels, and demographic trends. The research highlights the disparity between urban and rural areas, the impact of economic recessions, and social issues such as health, education, and environmental quality. The authors propose comprehensive measures to enhance income, labor remuneration, pension security, access to quality education, environmental protection, healthcare, and overall living standards.

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Challenges and Strategies Regarding Biodiversity Conservation as a Result of Current Climate Changes

Author(s): Cecilia Șerban,Carmelia Mariana Dragomir Bălănică / Language(s): English Publication Year: 0

This chapter discusses the intricate relationships within biodiversity and the severe impacts of current climate changes. The diversity of living beings and ecosystems is crucial for life on Earth, contributing to water purification, plant pollination, air cleansing, climate regulation, and soil fertility. The chapter highlights the significant threats posed by climate change, such as droughts, floods, landslides, and extreme weather events, which affect various sectors including water, food security, health, and forestry. It addresses the need for innovative strategies to conserve genetic biodiversity and ecosystems in response to these challenges. The chapter also covers the historical responses of species and ecosystems to environmental changes, the role of natural regulatory mechanisms in climate mitigation, and the implementation of nature-based solutions to address climate challenges and protect biodiversity.

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New Insights on Food Waste Management

Author(s): Dimitrie Stoica,Claudia Veronica Ungureanu,Angela Stela Ivan / Language(s): English Publication Year: 0

This chapter, authored by Dimitrie Stoica, Claudia Veronica Ungureanu, and Angela Stela Ivan, delves into the pressing issue of food waste management. The authors discuss the necessity of balancing global economic growth with the preservation of natural resources, emphasizing the expected increase in global food demand by 2050. The chapter differentiates between food loss (FL) and food waste (FW), highlighting the stages in the food supply chain where each occurs. It examines the causes and impacts of food waste at household and HoReCa sector levels, stressing the environmental, economic, and social costs associated with FW. The chapter also explores the role of digital technologies such as IoT, AI, and big data in reducing food waste, enhancing sustainability, and promoting efficient resource use. It concludes by discussing innovative solutions like smart packaging, stock inventory optimization, and food sharing apps that help manage and reduce food waste.

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From Policy to Practice: Implementing Environmental Sustainability in Organising the Olympic Games

Author(s): Gheorghe Braniște / Language(s): English Publication Year: 0

This chapter by Gheorghe Braniște investigates the environmental sustainability measures implemented during the organization of the Olympic Games. The study emphasizes the role of the International Olympic Committee (IOC) in promoting environmental policies that minimize the ecological impact of the Games and ensure a positive legacy for host communities. The chapter analyzes the evolution of environmental awareness and responsibility in the staging of the Olympic Games, highlighting policies and measures taken to reduce environmental impact over the last 16 Olympic Games. It also explores the collaboration between the IOC, environmental organizations, and authorities to achieve sustainability goals, and how the Olympic Games can serve as a tool for promoting environmental awareness and sustainable practices globally.

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Inclusion of Persons With Disabilities Through Sports and Physical Activities

Author(s): Viorel DORGAN,Dumitru PRODAN / Language(s): English Publication Year: 0

This chapter by Viorel Dorgan and Dumitru Prodan analyzes the situation of people with disabilities in the Republic of Moldova, characterized by lower levels of educational, economic, and physical achievement, and higher rates of poverty compared to those without disabilities. The authors emphasize the importance of social inclusion for people with disabilities through physical exercise and sports activities. They discuss the statistical data regarding the population with disabilities, the barriers they face, and the benefits of an inclusive environment. The chapter also reviews international perspectives on disability rights, the evolution of terms and concepts related to disabilities, and the role of sports in improving the physical and mental health of individuals with disabilities.

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Климатични промени и българския бизнес – отговор и предизвикателства

Author(s): Ilina Mutafchieva / Language(s): Bulgarian Publication Year: 0

The paper „Climate Change and Bulgarian Business – Responses and Challenges“ examines the interaction between climate change and the attitudes of consumers that drive business in Bulgaria and the European Union as a whole. It explores the attitudes of consumers aged 15-35 towards companies‘ policies to combat climate change and compares their engagement with companies‘ actions and outlines potential solutions for businesses to remain competitive. The research methodology includes a survey of 314 respondents and a review of available information related to actions , The results presented are part of a broader study related to the author‘s dissertation and present the attitudes of young people towards climate change and the response of companies in Bulgaria. Recommendations for business are presented, such as the need for better cooperation with the NGO sector and stakeholders, concrete and clear communication of actions by companies related to the fight against climate change, etc.

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Korporacje w procesie finansjalizacji środowiska przyrodniczego.

Author(s): Hanna Pondel,Yanina Dymitrowska / Language(s): Polish Publication Year: 0

The processes of commodification, privatisation, and securitisation of natural environmental components are strongly evident in the socio-economic sphere. The aim of the chapter is to present and assess the place of transnational corporations in the financialization of the natural environment, with a focus on two areas – deforestation and land grabbing. Currently, a significant portion of deforestation is attributable to consumers in wealthy countries, with approximately a quarter of global forest loss resulting from deforestation driven by resource extraction and the expansion of large industrial corporations. Land grabbing is a consequence of changes in land management as a factor of production and the increasing importance of land as an investment and speculative asset. The interest of global entities in environmental goods is primarily associated with the potential benefits that presence in this market can bring, compounded by issues with the real valuation of environmental resources, weak effects of available regulatory instruments, and the weaknesses of global organizations. The analysis of the research problem was conducted based on literature studies, using descriptive statistical methods.

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АНАЛИЗА УСПЕШНОСТИ ИЗВЕШТАВАЊА О ОДРЖИВОСТИ ВЕЛИКИХ ПРЕДУЗЕЋА У РЕПУБЛИЦИ СРБИЈИ

Author(s): Veljko Dmitrović,Miroslav Čavlin / Language(s): Serbian Publication Year: 0

In order to preserve the environment and social issues, there is a growing concern of stakeholders, and therefore they put pressure on companies to improve the quality of reporting on sustainable development and to increase their responsibility towards the environment. In any case, improving relations with stakeholders and significantly improving corporate reputation can contribute to adequate evaluation and disclosure of information about performance in the field of environmental protection and improving relations with society as a whole. The aforementioned has initiated many national governments to increase the scope of legal requirements for sustainability reporting. The traditional practice of classical (conventional) accounting is facing challenges brought about by the problems of sustainable development. There is a view on the part of certain authorities that the existing practice of classic (conventional) accounting should undergo serious changes in order to comply with the concept of sustainable development. On the other hand, there are justified opinions that classical (conventional) accounting cannot radically change its established rules for preparing financial statements, and there are justified opinions that classical (conventional) accounting cannot be expected to service all the needs of reporting on sustainable development. Therefore, there is a need to form a subvariant of classical accounting, called sustainability accounting

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Методи за оценка на риска на инвестиционен проект за изгражданe на фотоволтаична система

Author(s): Imrel Nizam / Language(s): Bulgarian Publication Year: 0

The report examines risk and the management of risk factors in investment projects, with a focus on constructing a photovoltaic system for electricity generation in Bulgaria. The assessment of investment risk is crucial due to the high uncertainty and the scale of capital investments. The project includes identifying risk factors, quantitative measurement, planning management measures, and monitoring the execution of risk-related activities. Various approaches to risk measurement are introduced, including statistical methods such as variance analysis, which allow for assessing deviations in returns and forecasting future income. The report also explains specific risks associated with photovoltaic projects, such as technological risk (equipment and system selection), risks from weather conditions and the nature of solar radiation, financial risks from fluctuations in component prices, and business risk from market fluctuations. To minimize adverse effects, strategies such as monitoring, pre-negotiation with suppliers, and planning emergency actions are suggested.

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Potential of No-Till Technology for Environmental Protection

Author(s): Anton Blagoev / Language(s): English Publication Year: 0

Reducing the negative impact of agricultural practices on the environment is essential. There is a growing need for the use and adoption of environmentally friendly and environmentally sound technologies in agriculture. Encouraging the adoption of agri-environmental practices will increase crop productivity, minimise labour time, improve biological control, reduce erosion, improve soil structure, increase infiltration and water retention properties and achieve environmental sustainability. The wide range of conditions under which the minimum tillage system works successfully worldwide are its economic, social and environmental advantages. No-till technology is often characterised as a means of tilling the soil and growing different crop species with positive environmental externalities. The purpose of this paper is to describe the importance of using the agroecological practice of no-till and its impact on land resources as well as its secondary environmental impacts. A literature review of the author's views related to the definitions of No-till technology is conducted. It is most commonly defined as no-till, minimum tillage or a technology such as planting in soil without prior preparation. The palette of benefits that agroecological practice brings to the soil, the environment, agriculture and farmers is rich, namely: does not disturb soil composition; improves the functions that occur in ecosystems; increases the availability of crop residues. Increased availability of crop residues and cover crops on cropland increases biomass production, with the maximized yield serving to store more C in the soil; improves water conveyance functions, moisture retention, and reduction of surface runoff and erosion, increases heat throughout the soil world; production quantities obtained are comparable to those of intensive tillage; reduces both labor time and the use of fuels and pesticides; minimizes depreciation of the equipment used; reduce investment in purchasing attachments; smaller capacity of the machinery and equipment used; reduce and simplify labour requirements; easy matching with crop rotation and improved nutrient cycling.

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THE BLUE ECONOMY” INVESTMENTS PROMOTION

Author(s): Milen Baltov / Language(s): English Publication Year: 0

The idea of the „blue economy” is related to the promotion of economic growth, social inclusion, and living standards in line with ensuring environmental sustainability of the coastal areas at the seas, oceans and rivers. It refers to the decoupling of socioeconomic development through sea-related sectors and activities from environmental degradation. The blue economy has diverse components, including established traditional maritime industries such as fisheries, tourism, and maritime transport, but also new and emerging activities, such as offshore renewable energy, aquaculture, seabed extractive activities, and marine biotechnology and bioprospecting. A number of services provided by ocean ecosystems, and for which markets do not exist, also contribute significantly to economic and other human activity such as carbon sequestration, coastal protection, waste disposal and the existence of biodiversity.

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РЕГИОНАЛНОТО РАЗВИТИЕ И СИНЯТА ИКОНОМИКА – ПРЕДИЗВИКАТЕЛСТВА И ПРИСПОСОБЯВАНЕ КЪМ ПРОМЕНИТЕ

Author(s): Metodi Ivanov / Language(s): Bulgarian Publication Year: 0

With this report will attempt to present the challenges and opportunities for adaptation to changes in the regions through the need to assess the financial needs of the blue economy in order to realize its growth potential in the regions by highlighting favorable opportunities for creating of jobs mainly from beginners and family entrepreneurs, small and medium-sized enterprises. The creation of sustainable regional economic growth must also be linked to the stimulation of the process of creating quality and sustainable jobs based on blue technologies, as a result of the development of ideas and the exchange of best practices between science and business.

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ПЪТНАТА БЕЗОПАСНОСТ КАТО ЧАСТ ОТ СИСТЕМАТА ВОДАЧ-АВТОМОБИЛ-СРЕДА

Author(s): Nikolina Belcheva Dragneva / Language(s): Bulgarian Publication Year: 0

In the analysis of traffic accidents and the reasons for their occurrence, a systematic approach is used that addresses all the elements that influence the accident and its consequences. The elements in the road transport system must interact and be sufficiently adaptive to ensure safety. In this regard, the road and the envir- onment of the road must be designed and implemented in such a way as to induce adequate behavior of the participants in the movement and to be most tolerant of any mistakes in their behavior.

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Electric Mobility and Energy Communities, an Opportunity for Business Cooperation

Author(s): Z. Silagieva / Language(s): English Publication Year: 0

Energy cooperatives are increasingly spreading worldwide, and Bulgaria is not excluded either. Each energy society builds its energy system so that it can include battery charging systems and charging stations for electric vehicles in order to use its own generated electricity. The energy must be fully utilized both for the homes in the community concerned and for the electric and hybrid vehicles of the relevant users of the community's electricity. Electric mobility also occupies significant positions in its distribution and development worldwide, as the interconnection between the electricity produced by energy communities and the use of part of this energy to charge electric vehicles is close and must be well balanced and legally arranged in order to be able to talk about balanced electricity, balancing the entire energy system and a circular economy.

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