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Testing the impact of environmental taxation and IFRS adoption on consumption‐based carbon in European countries

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Abstract

Several governance regulations have been adopted in European countries to promote environmental sustainability, such as environmental taxation and environmental disclosures in financial reports. In this context, this paper examines the linkage between environmental taxation, International Financial Reporting Standards (IFRS), and environmental sustainability in European countries from 1994 to 2018. Unlike earlier empirical studies, the present work is the first to assess the impact of environmental taxation and IFRS adoption on consumption-based carbon emissions. In order to yield valid and reliable outcomes, the modern econometric method that is vigorous to cross-sectional dependence and slope heterogeneity was employed. Likewise, the study uses the novel method of moment quantile regressions (MMQR). The MMQR outcomes illustrated that environmental taxation significantly negatively affects consumption-based emissions in European countries, indicating that environmental taxation has a positive effect on the ecological sustainability. Besides, the findings show that IFRS negatively affects consumption-based emissions, while economic growth positively affects the level of consumption-based emissions. Therefore, European governments must use fiscal and financial policies to mitigate ecological pollution. Moreover, more environmental, social, and governance (ESG) disclosure in European industries could also help promote environmental sustainability in European countries.

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Authors and Affiliations

  1. Department of Accounting, Dhofar University, Salalah, Sultanate of Oman

    Ahmed Samour

  2. Department of Accounting, Banking and Finance, School of Business, Ghana Communication Technology University, Accra, Ghana

    Mohammed Musah

  3. Operational Research Center in Healthcare, Near East University, 99138, Nicosia, North Cyprus, Turkey

    Sagiru Mati

  4. Department of Economics, Yusuf Maitama Sule University, Kano, 3099, PMB, Nigeria

    Sagiru Mati

  5. Unit of Research 3E, Higher Institute of Management of Gabes (ISG), University of Gabes, Gabes, Tunisia

    Fethi Amri

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  1. Ahmed Samour
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AS and MM: conceptualization, methodology, formal analysis, writing original draft; SM, FA: data curation, writing original draft, writing—review and editing, investigation.

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Correspondence to Fethi Amri.

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Samour, A., Musah, M., Mati, S. et al. Testing the impact of environmental taxation and IFRS adoption on consumption‐based carbon in European countries. Environ Sci Pollut Res 31, 34896–34909 (2024). https://doi.org/10.1007/s11356-024-33481-w

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