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There are two sides to the Sustainable Development Goals (SDGs), which appear at risk of contradiction. One calls for humanity to achieve “harmony with nature” and to protect the planet from degradation, with specific targets laid out in Goals 6, 12, 13, 14, and 15. The other calls for continued global economic growth equivalent to 3% per year, as outlined in Goal 8, as a method for achieving human development objectives. The SDGs assume that efficiency improvements will suffice to reconcile the tension between growth and ecological sustainability. This paper draws on empirical data to test whether this assumption is valid, paying particular attention to two key ecological indicators: resource use and CO2 emissions. The results show that global growth of 3% per year renders it empirically infeasible to achieve (a) any reductions in aggregate global resource use and (b) reductions in CO2 emissions rapid enough to stay within the carbon budget for 2°C. In other words, Goal 8 violates the sustainability objectives of the SDGs. The paper proposes specific changes to SDG targets in order to resolve this issue, such as removing the requirement of aggregate global growth and introducing quantified objectives for resource use per capita with substantial reductions in high‐income nations. Scaling down resource use is also the most feasible way to achieve the climate target, as it reduces energy demand. The paper presents alternative pathways for realizing human development objectives that rely on reducing inequality—both within nations and between them—rather than aggregate growth.
There are two sides to the Sustainable Development Goals (SDGs), which appear at risk of contradiction. One calls for humanity to achieve “harmony with nature” and to protect the planet from degradation, with specific targets laid out in Goals 6, 12, 13, 14, and 15. The other calls for continued global economic growth equivalent to 3% per year, as outlined in Goal 8, as a method for achieving human development objectives. The SDGs assume that efficiency improvements will suffice to reconcile the tension between growth and ecological sustainability. This paper draws on empirical data to test whether this assumption is valid, paying particular attention to two key ecological indicators: resource use and CO2 emissions. The results show that global growth of 3% per year renders it empirically infeasible to achieve (a) any reductions in aggregate global resource use and (b) reductions in CO2 emissions rapid enough to stay within the carbon budget for 2°C. In other words, Goal 8 violates the sustainability objectives of the SDGs. The paper proposes specific changes to SDG targets in order to resolve this issue, such as removing the requirement of aggregate global growth and introducing quantified objectives for resource use per capita with substantial reductions in high‐income nations. Scaling down resource use is also the most feasible way to achieve the climate target, as it reduces energy demand. The paper presents alternative pathways for realizing human development objectives that rely on reducing inequality—both within nations and between them—rather than aggregate growth.
Tax has been the site of many battles between ethical behaviour and formal compliance with tax law, particularly in an international context. This paper accepts the functional differentiation of society and explores the amorality of systems. The environmental noise about unfair tax competition by states and tax avoidance by multinational enterprises is extensive. The autopoietic legal system cannot be relied upon to deliver a concurring view, instead producing its self‐referential and sometimes contradictory communications. The empirical setting considers Ireland and Apple and the legal system's verdict on the legality of their tax relationship. This legal verdict changes as the case progresses from European Commission to one court after another, a contingent and uncertain outcome that may be prompted by systemic irritation but which is not co‐ordinated with moral commentary on Ireland or Apple. The absence of coordination by the legal system with environmental commentary on fairness means that, as the legal verdict changes from court to superior court, moral commentary is not a reliable predictor of legal outcome.
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