Impact Assessment, Sustainability, and Climate Change: Lessons from Lower Churchill
The attainment of sustainability is the overarching objective of impact assessment (IA). Over the years, IA has evolved from being a predominantly biophysical- environment assessment venture to a multicentric undertaking including hundreds of IA modes. IA’s proliferation has been attributed to the i...
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Schulich Law Scholars
2021
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Online Access: | https://digitalcommons.schulichlaw.dal.ca/dlj/vol44/iss1/13 https://digitalcommons.schulichlaw.dal.ca/cgi/viewcontent.cgi?article=2160&context=dlj |
Summary: | The attainment of sustainability is the overarching objective of impact assessment (IA). Over the years, IA has evolved from being a predominantly biophysical- environment assessment venture to a multicentric undertaking including hundreds of IA modes. IA’s proliferation has been attributed to the inadequacy of previously dominant modes (e.g. Environmental Impact Assessment and Social Impact Assessment) to cater to other areas of humanity’s concerns or recent phenomena. Climate change is one of such phenomena and the conceptualization of climate change impact assessment has been the response of the IA movement. Drawing lessons from the Lower Churchill project in Newfoundland and Labrador (Canada), this paper argues that a climate change centric IA risks overlooking, triggering or exacerbating other sustainability challenges. This possibility is even more acute in projects misconstrued as sustainable given their low emission characteristic. An integrated approach to IA with sustainability as the organizing principle is proposed as key to preventing climate change from becoming another frontier of unsustainability. La coopération transnationale en matière d’information fiscale a pour rôle crucial de donner aux administrations fiscales les moyens de percevoir les recettes fiscales dans leur intégralité et en temps voulu, réduisant ainsi le fossé créé par la fraude et l’évasion fiscales à l’échelle internationale. Cependant, l’adéquation des systèmes d’échange d’informations fiscales transnationaux établis pour lutter contre la fraude et l’évasion fiscales internationales a été sévèrement critiquée et une nouvelle vague de progrès en matière de transparence a débuté après la crise économique mondiale de 2008. Dans cette optique, la Turquie a fait de la transparence fiscale transfrontalière une priorité de son programme politique. Cependant, la Turquie a mis en œuvre très lentement les nouveaux accords de coopération fiscale transnationale. En outre, l’approche de la Turquie en ... |
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