Mitigating climate change towards sustainability: a natural-resource-based view of the influence of taxation policy change on energy companies

Thi Nguyen, David Floyd, Fadi Alkaraan and Mizan Rahman

International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 3/4, 743-759

Abstract: This paper sheds light on corporate opportunistic behaviours, and the potential effects of increasing taxes on energy companies by the UK government to mitigate climate change and also considers the effects of an energy price for both consumers and businesses. The result shows that raising the windfall tax on energy firms funds the British government to protect struggling households and cover its own debt. It also encourages these firms to produce more gas and oil, which helps the government in this net-zero transition and gain energy security. Findings of this study have theoretical and managerial implications for policy makers, regulators, investors, scholars and other stakeholders.

Keywords: government subsidy; taxation; renewable energy; energy crisis; sustainability; net zero; climate change. (search for similar items in EconPapers)
Date: 2025
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