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The ESG approach or revolution, which has been standing for E (environment), S (social), G (governance), is of importance for the implementation of the Treaty on the Functioning of the European Union and the secondary legislation which regulates tax and competition together. Sustainable Development and Circular Economy has introduced the fact that environmental-social-governance elements have become urgent and new regulations are mandatory for compatible maritime law in the line with circular economy. Based on the proposition that international maritime transportation is the backbone of the international economy and international trade; maritime transportation has a significant contribution to pollution of the environment is unquestionable. However there is no direct emphasis on international shipping in the 2015 Paris Climate Agreement; the clean, green maritime transport ( also as the goals of IMO), limiting sulphur gas, reducing greenhouse gases in maritime transport are the subjects for the sustainability of circular economy and sustainable development goals in the line with the development of shipping, Although IMO has been trying to set firm and solid steps and targets for many years, it is proposed that to reach the minimum targets can be achieved by 2050. Besides IMO’s efforts, the European Union has been also setting plenty targets and strategies related to maritime transportation, which is the backbone of trade. The European Green Deal –a legislative example of the transition to the Circular Economy- has aimed for 90% reduction in greenhouse gases by 2050. Still, this effort will be possible not only …
Keywords: ESG, Decarbonisation, Maritime Transport, European Union, Tax.…
