Recent Submissions

  • Religious communities and ecological sustainability in Southern Africa and beyond

    Öhlmann, Philipp; Stork, Juliane (Globethics Publications, 2024-06-01)
    Climate change and environmental degradation are threatening livelihoods in many parts of the world. To develop pathways into a sustainable future and to achieve the Sustainable Development Goals, fundamental socioecological transformations are needed. This process requires not only appropriate policies as well as scientific knowledge, but necessitates radical paradigm shifts and changed mindsets and behaviour. Religious communities are crucial stakeholders for achieving these paradigm shifts: religion shapes social imaginaries and people’s values, and religious communities have the ability to act as agents of socio-ecological transformation. This volume seeks to elucidate the role of religious communities for ecological sustainability with a focus on Southern Africa. The book provides resources for scholars and students of religion and ecological sustainability, religious communities and faith-based organizations as well as policymakers, practitioners and NGOs in the field of sustainable development. It thereby seeks to facilitate knowledge exchange and to spark further engagement on religion and ecological sustainability in Southern Africa and beyond.
  • Ecological solidarity and sustainable development in Africa

    Esigbemi Umetietie, Ambrose (DigitalCommons@CSB/SJU, 2023-08-27)
    Today we are faced with a challenge that calls for a shift in our thinking, so that humanity stops threatening its life support system. We are called to assist the Earth to heal her wounds and in the process heal our own ... This will happen if we see the need to revive our sense of belonging to a larger family of life (Maathai, 2010). According to John Paul II, the “threat of ecological breakdown is teaching us the extent to which greed and selfishness - both individual and collective - are contrary to the order of creation, an order which is characterized by mutual interdependence.”(John Paul II, 1990). We have clearly shown in previous chapters that human beings are the authors as well as victims of the ecological crisis. If they are part of the problem, they must also be part of to the solution. “No one can face life in isolation. We need a community that supports and helps us, in which we can help one another to keep looking ahead” (Francis, 2020, No. 7). We shall discuss the ecological solidarity framework as a new paradigm vis a vis our responsibility towards each other as human beings and the ecosystem at large. The African cultural worldview would be a useful guide in the search for a sustainable development. In the final analysis, ecological solidarity outlines two moral issues which are essential to sustainable development: firstly, an ecological awareness that recognises the interconnectedness of human life and other forms of life in the ecosystem. And secondly, an obligation to be responsible for other human beings and the ecosystem (Azetsop, S.J. and Conversi, eds., 2022).
  • Bergson, defensor de la sostenibilidad

    Ballesteros Llompart, Jesús; Departament de Filosofia del Dret Moral i Politic; Hoyos Gómez, Mariana (Repositori d'Objectes Digitals per a l'Ensenyament, la Recerca i la Cultura: RODERIC, 2016)
    Este trabajo de investigación pone de manifiesto la vigencia de los planteamientos de Henri Bergson como crítico del modelo de globalización actual que trata como elementos de la misma naturaleza al tiempo y al espacio; una globalización en la que está ausente, en la que se ha ignorado el tiempo como duración. Bergson fue el filósofo que vio con claridad la diferencia sustancial entre tiempo y espacio, y la consiguiente no aplicabilidad de las leyes físicas a un tiempo que en realidad es irreversible, que prima sobre el espacio. Es pues de crucial importancia su intuición de la continuidad del tiempo, su concepción integral de la durée y de lo durable. El pensamiento de Bergson va en contra de la espacialización del tiempo, de la reducción del tiempo humano al instante, ya que esto impide cualquier proyecto y deshumaniza a los seres humanos y a la sociedad. Por esto, él critica el reduccionismo matematizante (para el cual sólo es válida la función calculadora de la razón) que se ha venido imponiendo cada vez más en el mundo. A su vez, defiende la pluralidad de lo real y la irreductibilidad del tiempo vivido al espacio. La genialidad de Bergson, la actualidad de su obra, radica en haber tratado ya en el siglo XX problemas que en el siglo XXI son fundamentales. La importancia de las ideas de Bergson cada vez es mayor debido a la urgente necesidad de restituir la duración en nuestras sociedades para así encontrar verdaderas soluciones a las crisis que en todos los ámbitos enfrenta el mundo globalizado y que le están empujando a la catástrofe. En el primer capítulo de este trabajo se abordan algunas de las principales fuentes de Bergson (Ravaisson, Renouvier, Lachelier, Boutroux, etc.). Se evidencia cómo su pensamiento se vio influido por el de Pascal, especialmente en lo referente a su crítica de la matematización del mundo. Asimismo, se subraya su distanciamiento crítico respecto a Spencer. A continuación, en el capítulo dos, se analiza el concepto de duración en sus cuatro principales obras: Essai sur les données inmédiates de la conscience (1889), Matière et Memoire (1896), L’évolution créatrice (1907) y Les deux sources de la morale et de la religion (1932). En estos libros, que suponen una revolución en pleno auge del positivismo, Bergson defiende la intuición como un método válido y certero para conocer la realidad y plantea como claves de su ontología los conceptos de durée y élan vital. Finalmente, en el tercer capítulo se presenta una crítica a la globalización partiendo de los planteamientos de Bergson. De este fenómeno se destaca el instantaneísmo y el vano intento de compensar esta limitación del tiempo con la ampliación global del espacio. Se resalta cómo se ha extendido la continuidad espacio-tiempo einsteniana legítima en el área de la física, al ámbito humano trayendo consecuencias devastadoras pues se incurre en la espacialización del tiempo y se elimina la duración. En este mismo capítulo se abordan algunas alternativas para el cambio y se señala que el concepto de sostenibilidad, central en toda política de desarrollo, es insuficiente si no se conecta con la durée bergsoniana. Por último, se presenta la confluencia entre el pensamiento de Henri Bergson y el de Jorge Mario Bergoglio. En este sentido, aunque Bergson no es citado textualmente por el Papa Francisco, los escritos papales revelan que Bergson es una de sus principales fuentes ya que defiende la supremacía del tiempo sobre el espacio, destaca la importancia de la sostenibilidad (durabilité) y critica el sistema que domina actualmente en el planeta, un sistema que es producto o expresión de esa espacialización del tiempo. En general, la tesis pone de manifiesto que Bergson es un crítico del desastre en que se encuentra el mundo. Sus reflexiones ya insinuaban la ruina del instantaneísmo y muestran cómo el concepto de duración se ha perdido en las sociedades contemporáneas. Su pensamiento evidencia que desarrollo no es igual a progreso y que el anticristianismo imperante desde finales del siglo pasado hasta nuestros días nos ha conducido a la gran crisis actual. La actualidad de Bergson es innegable. Su pensamiento empieza a ser reconocido como la alternativa más profunda a la deshumanización actual del mundo. Su planteamiento ético se aplica especialmente a nuestras sociedades pues es por medio del crecimiento moral y de la defensa de los derechos humanos a través de sociedades dinámicas como este planeta podrá salir de la profunda crisis en la que se está hundiendo.
  • Ética por la vida, potencia social y democracia radical: aproximaciones al “mandar obedeciendo”

    Gutiérrez Luna, Diana Itzu (Universidad de Caldas, 2015-07-01)
    Objetivo. Reflexionar sobre “la moral utilitarista del poder del capital” y la multiplicidad de “devenires minoritarios”. Lo primero, reproduce la valorización de lo humano y lo viviente a través de la libertad del mercado, teniendo como premisa, paralelamente, el despojo y la explotación. La segunda, pretende construir relaciones sociales fuera de esta dinámica que, en tanto ensaya otra forma de hacer política, se aparta del régimen políticoeconómico de dominación. Metodología. Se hace una aproximación a la experiencia zapatistas, retomando reflexiones producto de una investigación comprometida con las transformaciones sociales. Resultados. Articulamos el resultado a partir de rescatar categorizaciones propias de los sujetos colectivos. Presentando algunos de los acontecimientos matrices de la “potencia social”, la cual proyecta una “ética por la vida”, por la democracia radical y la paz. Conclusión. Ética experimental de sujetos sociales que superan y anulan el ejercicio a la violencia armada, reconfigurando el territorio y prácticas sociales por la libertad y la justicia social.
  • Ética por la vida, potencia social y democracia radical: aproximaciones al “mandar obedeciendo”

    Gutiérrez Luna, Diana Itzu (Universidad de Caldas, 2015-07-01)
    Objetivo. Reflexionar sobre “la moral utilitarista del poder del capital” y la multiplicidad de “devenires minoritarios”. Lo primero, reproduce la valorización de lo humano y lo viviente a través de la libertad del mercado, teniendo como premisa, paralelamente, el despojo y la explotación. La segunda, pretende construir relaciones sociales fuera de esta dinámica que, en tanto ensaya otra forma de hacer política, se aparta del régimen políticoeconómico de dominación. Metodología. Se hace una aproximación a la experiencia zapatistas, retomando reflexiones producto de una investigación comprometida con las transformaciones sociales. Resultados. Articulamos el resultado a partir de rescatar categorizaciones propias de los sujetos colectivos. Presentando algunos de los acontecimientos matrices de la “potencia social”, la cual proyecta una “ética por la vida”, por la democracia radical y la paz. Conclusión. Ética experimental de sujetos sociales que superan y anulan el ejercicio a la violencia armada, reconfigurando el territorio y prácticas sociales por la libertad y la justicia social.
  • Cash Waqf and The Development: A Case Study of Cash Waqf Linked Sukuk in Indonesia

    Eko Fajar Cahyono; Sutan Emir Hidayat (Fakultas Ekonomi dan Bisnis Islam IAIN Ponorogo, 2022-06-01)
    This study offers an integrated analysis of the Cash Waqf Linked Sukuk application in Indonesia. The method employed is a review of the literature utilizing many data sources. Several significant ideas, like the sharing economy, Islamic financial innovation, and social impact bonds, have a significant link with the implementation of CWLS, according to the findings. Cash Waqf Linked Sukuk (CWLS) is a tool for placing waqf money (cash waqf) on Indonesia's sovereign Sukuk (SBSN), which was developed to support the social facilities development program. With the presence of CWLS, the private sector can actively contribute to the government's development of public facilities for widespread advantages. The primary advantage of CWLS is that its advantages can be enhanced through the provision of government-managed public infrastructure with solid governance and a low degree of risk. The Indonesian Waqf Board, Bank Indonesia, the Ministry of Finance, Islamic Financial Institutions, the Zakat Institutions, the Ministry of Religious Affairs, Investors, and (Mauquf Alaih) Beneficiaries are involved in the management of CWLS. The study finds that CWLS may be able to aid the community in achieving more sustainable and equitable economic growth.
  • The Role of Family in Social Harmony and Sustainable Development: A Study in Islamic Perspective

    Muhammad Yousuf; Dr. Farhat Aziz (National University of Modern Languages (NUML), 2022-06-01)
    Islam does not limit our life to prayer, fasting, Hajj, Zakat, Jihad, Da'wah, and preaching, but it guides us to follow the path of the Holy Prophet (PBUH) which is a model for all humanity. The bright and ideal aspect of his life is that he not only preached prayers and fasting but also conveyed the message of human rights, He worked and conveyed this message to his Companions for maintaining human rights and the importance of kinship.  Living in society is an integral part of the comprehensive concept of goodness that Islam has given to humanity. The survival and security of a nation depend on a pure bond like marriage. Islam has made marriage an important part of the formation of human society. Islamic law has protected the rights, identities, and preferences of the people so that the world order is maintained harmoniously. The spirit of Islam is based on the integration of thought and action, ideology, and practice at individual and communal levels. 
  • پائيدار ترقی کے ليے قدرتی وسائل کا محفوظ استعمال: عہد نبوی کی روشنی ميں خصوصی مطالعہ

    Muhammad Abubakar Siddique (National University of Modern Languages (NUML), 2022-06-01)
    Abstract: Sustainable development means that human societies survive and meet their needs without compromising the ability of future generations to meet their needs. It is as if existing resources are to be preserved for future generations and the resources that we are running out of are to be reduced or used in such a way that they remain usable for a long time. In modern times, due to population expansion and overuse of natural resources, resources are dwindling day by day and the world's population is not benefiting from these resources. Therefore the concept of sustainable development has become very popular globally and the United Nations Educational, Scientific and Cultural Organization (UNESCO) also introduced the Sustainable Development Goals (SDGs 2030) to ensure the balanced and sustainable economic and social development of human society. We find in the Qur'an and Sunnah the basic concept of the proposed measures for sustainable development to protect and augment the resources of the state. Many verses in the Holy Qur'an draw attention to the best management of resources. While some verses are clearly related to natural collective resources and directly or indirectly call for proper arrangement of natural collective resources. This article will explain the concept of safe use of natural resources in the light of the Qur'an, Sunnah, and Sīrah of the Prophet (S.A.W). Keywords: Safe Use of Natural Resources, Sustainable Development, Sustainable Development and Islamic point of view, Sustainable Development in light of Sirah, Use of Natural Resources in light of Sirah
  • Aportaciones de la Laudato si’ en el contexto de la Agenda 2030 para el Desarrollo Sostenible

    Albareda-Tiana, Silvia (Arxiu Digital UICUniversidad de Navarra, 2019-07-01)
    El papa Francisco ha participado en acuerdos internacionales sobre Desarrollo Sostenible que se han realizado en 2015 y como precedente ha publicado la encíclica social Laudato si’. Este artículo analiza la contribución de la encíclica en el contexto de la Agenda 2030 para el Desarrollo Sostenible. Laudato si’ aporta la visión del planeta como la casa común, un enfoque integral de la ecología o sostenibilidad, una invitación al diálogo interreligioso en materia de sostenibilidad y una llamada a la conversión ecológica. Cuando el Papa invita a esta transformación, está invitando a un cambio de visión y de conducta. En definitiva, a un cambio de paradigma. Salir de una visión miope y reduccionista, que no es capaz de analizar las consecuencias de las propias acciones y pasar a una visión global y planetaria que se refleja en una conducta de respeto, cooperación, austeridad y cuidado.
  • Religions and global sustainability. A research study in Catalonia (Spain)

    Albareda-Tiana, Silvia; Gas-Aixendri, Montserrat (Arxiu Digital UICECSDEV, 2019-07-01)
    There is very little scientific literature that considers the relationship between religions and an integral concept of Sustainable Development, including its three dimensions (social, economic and environmental), as proposed in the UN Sustainable Development Goals. It was necessary to conduct a study of this kind, with the aim of making visible and show with concrete data, the contribution of religions to the integral sustainability. This paper presents an empirical research in which we intend to make visible the actions performed by religious organizations in Catalonia, that have been contributing to the Sustainable Development. The study is the launching of the Sustainability and Religions Watch. This study about the contribution of religious organizations to the Sustainable Development has been made by a mixed method with two techniques for data collection: firstly, has counted the presence of indicators linked to the priority areas of Sustainable Development, from the analysis of the content of the websites of religious organizations (quantitative analysis). Moreover, semi-structured in-depth interviews were conducted to representatives of religious organizations (qualitative analysis). The study of the contribution of religions to the Sustainable Development opens new doors to interfaith dialogue because it is based on elements that are common between different beliefs. This dialogue is a path that can effectively contribute to peace.
  • Implementation Of The Concept Of Sustainable Development In Resolving Indigenous Law Community Conflict

    Tumpal SIMANJUNTAK; Ratih LESTARINI (Indonesia Strategic Sustainability, 2022-11-01)
    The purpose of this study is to explain the concept of sustainable development that needs to be implemented in resolving conflicts between indigenous peoples and how the government is making concrete efforts to realize the concept of sustainable development. This study uses a socio-legal approach because it uses non-legal elements in its study. The results of the study show that the values ??contained in the concept of sustainable development can be a means of resolving land conflicts of customary law communities. Considering the concept of sustainable development is also in line with the concept of Planning for Sustainable Use of Land Resources. The implementation of the concept of sustainable development in solving problems of conflict resolution of customary law communities is carried out through achieving goals with political will, consistent government customary law and companies, responsiveness of stakeholders including local governments to land conflicts, and the establishment of a sustainable maintenance system.
  • Self-Proclaimed Prophets and Human Security in Africa

    Jill Tsitsi Mujaji (2021-04-21)
    Over the recent years, the challenge of self-proclaimed prophets has impacted the Christian faith in Africa. Many unsuspecting and innocent people have fallen prey to the displays exhibited by self-proclaimed prophets in the name of God. This challenge has given way too many Africans' exploitation since religion constitutes an inextricable part of African people's lives. Cases of self-proclaimed prophets staging miracles and prophecies have been on the rise, and innocent people have fallen prey to the lies due to their faith in God. In this paper, it will be argued that con artists disguised as prophets of God have threatened human security, and this has crippled sustainable development in the African region. In this paper, four aspects are discussed: why Africans have become gullible to false Prophets, how con artists disguised as prophets of God compromise human security in Africa, trending involving Prophets in Africa, and possible suggestions given the current research findings. It will be concluded that self-proclaimed prophets threaten human security in Africa by using the name of God to achieve selfish desires.
  • Indigene Resistencia: Der Widerstand der bolivianischen TIPNIS-Bewegung

    Held, Maximilian (transcript VerlagDEUBielefeld, 2022-10-21)
    Lateinamerika kennt zahlreiche Protestbewegungen seiner indigenen Bevölkerung. Einer der emblematischsten Fälle ist die soziale Bewegung gegen ein Prestige-Projekt der Morales-Regierung: den Bau einer Straße im Indigenen Territorium und Nationalpark Isiboro Sécure (TIPNIS) im bolivianischen Amazonasgebiet. Mit Blick auf die Perspektiven der heterogenen Protestakteur*innen rekonstruiert der Autor diesen Widerstand in seinen komplexen Erscheinungsformen. Dabei stellt er heraus, wie Problematiken der geschwächten indigenen Selbstverwaltung, sozioökologische Bedrohungen, Defizite des neoextraktiven Entwicklungsmodells und mangelnde Rechtsumsetzung zusammenhängen.
  • THE MAIN DIRECTIONS OF DEVELOPMENT OF TRADITIONAL INDUSTRIES OF THE NORTH IN THE REPUBLIC OF SAKHA (YAKUTIA): EXPERT OPINION

    Aiza B. Neustroeva; Victoria V. Mikhailova (National Research Tomsk Polytechnic University, 2022-03-01)
    In the Republic of Sakha (Yakutia), almost all regions are inhabited by indigenous peoples of the North: Evenks, Evens, Yukaghirs, Dolgans and Chukchi. Today, the situation of the small peoples of the North is characterized by negative processes of reduction of traditional forms of management, the peoples of the North face a whole range of problems and risks. This article reveals the opinion of the expert community on the existing problems and directions of further development of the small peoples of the North and traditional industries in the Republic of Sakha (Yakutia). The main method of research was an expert survey of heads of municipal authorities, chairmen and members of tribal communities of indigenous minorities of the North, representatives of associations and associations of small peoples. The authors reveal the most pressing problems facing the small peoples, identify the main directions of sustainable development of the small peoples of the North. The main factor hindering the development of traditional activities, according to the experts, is the lack of a year-round transport scheme, complex and expensive transport logistics. Undeveloped transport infrastructure of the districts, seasonality of communication routes increase transport costs and do not allow sustainable development of entrepreneurship, local production, traditional activities. The main conclusion of the study was that the priority directions of sustainable development of the small peoples of the North of the Republic of Sakha (Yakutia) should be the reduction of unemployment in the Arctic and northern regions, the development and support of small businesses, family-tribal and community forms of cooperation, the development of the material and raw materials base of traditional economic sectors, ensuring transport accessibility.
  • Environmental Crisis, Concept of Sustainable Development, Islamic Values, and a Global Alternative

    Yale Forum on Religion and Ecology; Khermimoun, Jamel (HAL CCSD, 2022-09-23)
    International audience
  • Relationship Between Master and Apprentice and Social Security

    TOKTONALİEV, Azat (İslâmî İlimleri Araştırma ve Yayma Vakfı (İSİLAY) İlahiyat Araştırmaları Merkezi (İLAMER), 2020-10-28)
    Akhism is the name of the institution that enables Turks who lived in Anatolia in the Balkans and Turkistan until the 16th century to grow up in the fields of arts and profession and develop morally. The main goal of our study is about the emergence of akhism and its reflections on the present day. it has been pursued in Akhi Unions where human beings are taken as a whole, insan-ı Kamil and perfect society. For this reason, in the Akhism institution, not only vocational information was provided but also religious, moral and social information to the individual as well. Akhis has an important role in society with its education by doing and living rather than theory at work and out of work. Akhi Unions have a structure that can be exemplary in many ways with their moral, social and economic principles and virtues that they have developed. Although Akhism has lost its existence as an organization but it has left an ancient civilization, moral and cultural heritage by operating in these lands for centuries. Therefore, the reflections of the beliefs and traditions of society, work ethics, consumer protection and quality standards in today's culture are undeniable. The word “tradesman”in Futuwwah and akhism is one of many practices and practices for us. Today, providing a business environment where producers and consumers are, the state and the nation, labor and capital are at peace are extremely important for a strong economic structure and social integrity. it has been known that this environment was provided during the periods when the Akhism organization was active. The system in which a more accurate work ethic and working conditions apply is a prerequisite for economic development. nowadays the importance of moral principles and values are increasing in the business, political and social life. In akhism personal moral and vocational education were realized on the level of master-apprentice relationship in general. Therefore, the system has been ensured to accompany a quality education. For example, if the master dismisses his apprentice due to his mistake, he masterfully forgives his apprentice and recycled it. In particular, individuals who never had apprenticeships in their lives were never allowed to open a workplace considering that they had wealth. The apprentices were obliged to be loyal to their masters in Akhism institutions. As a social security the members of the organization were an element of balance in the society. They carried out useful activities for the public, which concern many areas of life with the associations which they built.
  • The strategic management processes of churches in Guateng

    Chiloane-Phetla, G.E.; Boya, Kgaugelo Sammy (2022-08-02)
    No modern organisation is immune to the desire to grow and succeed. Social entrepreneurship has been seen as a means of embraced entrepreneurial activities, including churches, as they are conducted professionally, similar to business enterprises. Among other leading institutions, a church has always occupied positions of influence. Therefore, research suggests that all modern institutions must strategise to respond to the needs of their current environment. As a not-for-profit organisation, church needs to be strategic in its approach. This reality seemed to heighten the significance of strategic management regardless of the type or size of the organisation involved. Thus, this study explored the strategic management processes churches employ in Gauteng. Both the Adherents and Protestant churches were the units of analysis. Church managers constituted units of observation. Qualitative research methods in the form of interviews, document analysis, and first-order observation were employed. Mainly, five regions in Gauteng Province: Ekurhuleni, Greater Johannesburg, Sedibeng, Tshwane, and West Rand were covered, where 26 participants were interviewed, and 12 church policy/strategic documents were obtained and analysed. Data were analysed using the Atlas.ti software, the thematic and narrative analysis. The findings of the study indicate that strategy continues to play an important role within churches. Among others, recommendations are that the church and its managers still require capacity development in management, strategy, governance, and entrepreneurship education. As part of the contribution, the study proposed a strategic management process framework. It further makes a significant theoretical and practical contribution to strategy and not-for-profit organisations, more so in church context. A Strategic Management Process Framework for Churches and NPOs, and SEs are proposed.
  • Ética, educação ambiental e agricultura familiar sustentável: reflexões em torno do desenvolvimento rural local a partir do município de Bonito, Pará

    Streck, Gisela Isolde Waechter; Zwetsch, Roberto Ervino; Martins Filho, Jose Rodrigues (Faculdades ESTPrograma de TeologiaESTBRTeologia, 2016-06-17)
    Made available in DSpace on 2016-06-17T20:33:27Z (GMT). No. of bitstreams: 1 martinsfilho_jr_tmp384.pdf: 2264971 bytes, checksum: 098804c32016fa927d03ab6c500f33d0 (MD5) Previous issue date: 2015-07-01
  • Corporate Tax Abuse on the Business and Human Rights Agenda

    Persson, Julia (Lunds universitet/Juridiska fakultetenLunds universitet/Juridiska institutionen, 2022)
    Corporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and Human Rights; however, now it is recognized as a key issue for the next decade. The thesis’ overarching aim is to examine the potential of integrating corporate tax abuse into the UN’s soft law framework of Business and Human Rights that is being hardened into law by the European Union (‘EU’). The United Nations Guiding Principles on Business and Human Rights (‘UNGPs’) are built upon three pillars: (1) the state duty to protect human rights; (2) the corporate responsibility to respect human rights; and (3) access to remedy for victims of business-related human rights abuses. The research is guided by a mixed methodological approach including a doctrinal research method and a critical analysis of the law with references to IHRL, EU law, and International Tax Law. In the first study, the thesis clarifies states’ international human rights obligations under the first pillar of the UNGPs concerning corporate tax abuse by examining states’ obligations under IHRL in relation to resource mobilization. The thesis concludes that states must not only generate resources; they must also prevent and take strong measures against corporate tax abuse to demonstrate that every effort has been made to devote the maximum of all available resources for the realization of human rights. In the second study, the thesis analyzes if the EU’s regulatory modalities on Business and Human Rights include corporate tax. The thesis concludes that the EU’s existing framework only contains two references to tax. Furthermore, the proposed Directive on Corporate Sustainability Due Diligence excludes tax. Yet, the thesis demonstrates that the EU’s legal framework on anti-tax avoidance may further Business and Human Rights objectives. In the thesis’ third and final study, the thesis analyzes potential advantages and obstacles to integrating tax into the Business and Human Rights framework. It demonstrates that the integration of tax would favor a coherent framework of Business and Human rights while incorporating all adverse human rights impacts from businesses. Moreover, the thesis argues that integration may foster a different approach to tax compliance if corporations recognize the relationship between tax and human rights since corporations’ responsibility to respect human rights extends to tax strategies and tax behaviors. The thesis concludes that despite the advantages and the expectation on corporations in the next decade to apply Human Rights Due Diligence on tax – which could help corporations identify and prevent adverse impacts – remediation in the third pillar of the UNGPs constitutes an inherent challenge. Corporate tax abuse has a systemic, cumulative, and harmful impact on human rights equally to climate change. Individual remediation is therefore not appropriate since corporate tax abuse lacks a direct causal link between the tax behavior of a single corporation and the specific human rights impact of an individual or community.

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