Title: Corporate sustainability reporting in European, Swiss law and lessons for Vietnam
Título: Informes de sostenibilidad corporativa en el derecho europeo y suizo y lecciones para Vietnam
Autor: Diem Tang Thi Bich, LLM (Law) Lecturer, Faculty of Commercial Law, Ho Chi Minh City University of Law, Ho Chi Minh City, Vietnam, ttbdiem@hcmulaw.edu.vn, ORCID: 0009-0004-5090-9690
Fecha de recepción: 04/03/2026
Fecha de aceptación: 06/04/2026
Fecha de modificación: 08/04/2026
DOI: https://doi.org/10.56398/ajacieda.00482
Documento completo: “Corporate sustainability reporting in European, Swiss law and lessons for Vietnam”
Abstract:
Corporate sustainability reporting is increasingly treated as a legal instrument for environmental and climate accountability, particularly where adverse environmental and human-rights impacts arise along supply chains. In the European Union, the sustainability reporting framework has been designed to standardise corporate disclosures and to generate decision-useful environmental data thereby supporting the reallocation of capital, the management of systemic sustainability risks, and regulatory responses to greenwashing within the internal market. Switzerland, while influenced by European legislative developments, has adopted a more cautious approach regarding the scope of obliged entities and the degree of standardisation, reflecting a distinct calibration between regulatory ambition and compliance capacity.
This article analyses how sustainability reporting obligations are regulated in the EU and Switzerland and draws
Title: The EU’s Role In Animal Law: Harmonizing Welfare Beyond Borders
Título: El papel de la UE en la legislación sobre animales: armonización del bienestar más allá de las fronteras
Autora: Pilar López de la Osa Escribano, Profesora Contratada Doctora en Derecho Administrativo, Universidad Pontificia Comillas-ICADE, ORCID: 0000-0001-8999-2664, pldelaosa@comillas.edu
Fecha de recepción: 30/12/2025
Fecha de modificación: 28/01/2026
Fecha de aceptación con modificaciones: 02/03/2026
Fecha de modificación: 16/03/2026
DOI: https://doi.org/10.56398/ajacieda.00477
Documento completo: “The EU’s Role In Animal Law: Harmonizing Welfare Beyond Borders”
Abstract:
Concern for nature as a whole and the different ecosystems that comprise it has led to the incorporation of International Biodiversity Law into the legal sphere. In this sense, damage to biodiversity involves preventing the deterioration and loss of ecosystems and their habitats, thereby avoiding the disappearance of the animal species found there, as suggested by non-binding international strategies and directly applicable European regulations. This cross-cutting environmental protection has also given rise to the branch of Global Animal Law.
In line with these statements, the concern for promoting animal welfare and its recognition as sentient beings in the Treaty on the Functioning of the European Union has led to changes in the civil codification of some European
Title: Principles Of Carbon Tax Design And Application: Lessons For Vietnam’s Carbon Tax Legal Framework
Título: Principios del impuesto al carbono: lecciones para el marco legal del impuesto al carbono de Vietnam
Autor: Nam Phan Phuong, PhD (Law), Lecturer, Faculty of Commercial Law, Ho Chi Minh City University of Law, Ho Chi Minh City, Vietnam, phanphuongnam@gmail.com, ORCID: 0009-0009-6293-0899 https://orcid.org/0009-0009-6293-0899
Fecha de recepción: 02/07/2025
Fecha de modificación: 30/07/2025 y 23/10/2025
Fecha de aceptación: 23/10/2025
DOI: https://doi.org/10.56398/ajacieda.00445
Documento completo: “Principles Of Carbon Tax Design And Application: Lessons For Vietnam’s Carbon Tax Legal Framework”
Resumen:
Este artículo se centra en el análisis de los principios de la aplicación del impuesto al carbono, extrayendo lecciones de Japón, Suecia y la Unión Europea (UE) para formular recomendaciones para el marco legal del impuesto al carbono en Vietnam. El impuesto al carbono se considera una poderosa herramienta financiera para internalizar los costos ambientales, impulsar la transición hacia energías limpias y reducir las emisiones de gases de efecto invernadero. La implementación del impuesto al carbono en Vietnam es urgente para cumplir con los compromisos internacionales (reducir las emisiones de gases de efecto invernadero en un 15,8 % para 2030, alcanzar el objetivo de cero emisiones netas para
Title: Mining Activities and Land Rights of Indigenous People in India: an Analysis
Título: Actividades mineras y derechos terrestres de los pueblos indígenas en La India: una perspectiva jurídica
Author: Ms. Neha Tripathi, Assistant Professor of Law, Mahindra University, Hyderabad, Telangana, India. ORCID: 0000-0001-5299-7031. Email: nehatripathi.kls@gmail.com
Author: Dr. Aditi Nidhi, Assistant Professor of Law, Mahindra University, Hyderabad, Telangana, India. ORCID: 0000-0002-3141-9635. Email: aditinidhirmlnlu@gmail.com
Author: Dr. J. Lakshmi Charan, Assistant Professor of Law, Mahindra University, Hyderabad, Telangana, India. ORCID: 0000-0001-5299-7031. Email: lakshmicharan038@gmail.com
Author: Bangaru Laxmi Jasti, Assistant Professor of Law, Mahindra University, Hyderabad, Telangana, India. ORCID: 0009-0005-1826-7525. Email: bangaru.lakshmi4@gmail.com
Fecha de recepción: 07/04/2025
Fecha de aceptación: 14/05/2025
Fecha de modificación: 22/05/2025
DOI: https://doi.org/10.56398/ajacieda.00422
Documento completo: “Mining Activities and Land Rights of Indigenous People in India: an Analysis”
Abstract:
This research provides an understanding of mining law as it pertains to indigenous land rights in India, interrogating the efficacy of statutory and judicial mechanisms in safeguarding community interests. By surveying the existing national and international framework, this paper identifies persistent gaps in procedural compliance, consent protocols, and equitable benefit allocation. A close examination of judicial pronouncements, illustrating remedies for unlawful displacement, degradation of customary rights, and failure to enforce environmental remediation, reveals
Title: “Green Technologies and Policies for Forest Conservation in South and Southeast Asia”
Título: “Tecnologías y políticas ecológicas para la conservación de los bosques en Asia Meridional y Sudoriental”
Author: Sumanta Bhattacharya. PH.D scholar in Asian International University, and Policy Analyst , M.Tech ,MA in Development Studies, M.Sc in Environmental Science , LLB, MA in Security and Defence Law, MA in Economics, MBA DIA & D, DGand GS, PGDEDS, PGDHUR, MPI (Oxford University). ORCID ID: 0000-0003-2563-2787, Email: sumanta.21394@gmail.com
Author: Bhavneet Kaur Sachdev. Suresh Gyan Vihar University Jaipur, 302017, India, ORCID ID: 0000-0001-9156-0086, Email: bhavneet829@gmail.com
Author: José Noronha Rodrigues. Professor at the University of the Azores, School of Business and Economics, Rua da Mãe de Deus, 9500-321 Ponta Delgada, Portugal, CEDIS – Centro de I&D sobre Direito e Sociedade, Faculdade de Direito, Universidade Nova de Lisboa, Campus de Campolide, 1099-032 Lisboa, Portugal, ORCID ID: 0000-0002-7729-4954, Email: jose.n.rodrigues@uac.pt
Author: Dora Cristina Ribeiro de Noronha Rodrigues. Visiting Assistant Professor at the University of the Azores, School of Business and Economics, Rua da Mãe de Deus, 9500-321 Ponta Delgada, Portugal, CEDIS – Centro de I&D sobre Direito e Sociedade, Faculdade de Direito, Universidade Nova de Lisboa, Campus de Campolide, 1099-032 Lisboa, Portugal, ORCID ID:
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