Government Targets Research Articles

Analysis of the Characteristics of Stunting Toddler Mothers in the Working Area of the Anak Air Health Center in Padang City

The incidence of stunting under five is still a major nutritional problem in Indonesia today. Stunting is a chronic nutritional problem caused by many factors such as age, mother's education and occupation, number of children and birth spacing. The purpose of this study was to analyze the characteristics of mothers who have stunted toddlers in the working area of the Anak Air Health Center in Padang City, West Sumatra Province. This research was conducted in the working area of the Anak Air Health Center in Padang City, West Sumatra Province. The time of the research started from November 2022 to January 2023. This research was an observational study with a descriptive approach. The population for this study was all mothers who had stunting toddlers in the Working Area of the Water Children's Health Center in 2022 as many as 337 people. The research sample was 54 stunting toddlers using a simple random sampling technique. Data collection was carried out using a questionnaire. Data analysis used is descriptive analysis. The results of the study are the characteristics of mothers who have stunted toddlers aged 21-35 years as many as 33 (61.1%), mother's work as housewives as many as 52 (96.3%), high school education as many as 37 (68.5%), the number of children >2 was 31 (57.4%), and the birth spacing was ≥3 years and the first child was 37 (68.5%). It is expected that optimal cross-sectoral cooperation in reducing the prevalence of stunting is according to the government's target, which starts from the first level health service center, namely the community health service center and it is suggested to health workers to provide health education to stunting toddlers about the importance of nutritional needs for toddlers in the process of growth and development. toddler development. Keyword: Characteristics, Education, Number and Spacing of Births, Occupation, Stunting Toddlers

Fiscal targets. A guide to forecasters?

SummaryWe formulate and estimate empirical models for a selection of EU countries (Germany, France, Italy, Spain, Portugal, and Ireland) to show that ex‐ante government (consumption) targets convey useful information about ex‐post fiscal developments, even if the track record of governments meeting their respective targets is low. The use of targets is particularly valuable when there is limited information about its implementation, for example, at the beginning of a fiscal year, when observed data are scarce. Thus, forecasters would be well advised to use fiscal targets as a guide in creating projections, despite the findings of a well‐established literature that reports that, ex post, governments tend to induce politically motivated biases in policy targets.

Antibiotic governance and use on commercial and smallholder farms in eastern China.

China is one of the largest consumers of agricultural antibiotics in the world. While the Chinese government has been tightening its regulations to control antimicrobial resistance (AMR) from animal sources in recent years, the extent of antimicrobial oversight and the practices of antibiotic use in animal agriculture in China has not yet been explored. This study describes the practices of antimicrobial management in eastern China and current scenarios of antibiotic use in commercial farms and smallholder backyard farming. 33 semi-structured interviews were conducted with government agriculture officials, veterinary drug sellers, farmers and smallholders in two contrasting areas of rural Zhejiang and Jiangsu provinces, China. Interview transcripts were analyzed in NVivo12 using a thematic approach. Findings revealed that although the governance of antibiotic use has made progress, especially in controlling irrational antibiotic use in commercial farms, smallholders are under-regulated due to a lack of resources and assumptions about their marginal role as food safety governance targets. We also found that smallholders resort to human antibiotics for the treatment of backyard animals because of economic constraints and lack of access to professional veterinary services. More attention needs to be devoted to the local structural needs of farmers to reduce antibiotic misuse. Considering the extensive links of AMR exposure under the One Health framework, efforts to integrate smallholders in antibiotic governance are required to address the AMR burden systematically in China.

Analisis Program Percepatan Penurunan Stunting di Desa Bakaran Batu Kecamatan Lubuk Pakam


 Stunting is one form of problems that occur during the growth and development of children, which is caused by chronic malnutrition for a long time, the physical impact that can be seen is children who look shorter and thinner than other children of their age. Indonesia is one of the countries where people still suffer from stunting. One of the effects that are clearly visible over a long period of time is a disturbance in physical, intellectual, and mental development. The high rate of stunting in Indonesian toddlers is a difficult thing to control, which will later affect the birth of the next offspring with low weight. To reduce the number of stunting toddlers in Bakaran Batu Village, Lubuk Pakam District, the Stunting Reduction Acceleration Program is implemented. Several programs to accelerate stunting reduction in Bakaran Batu Village, Lubuk Pakam District, namely: Counseling or socialization of stunting and Supplementary Food Provision (PMT). The purpose of this study is to reduce the stunting rate which is quite high in Indonesia, in accordance with government program efforts. This research was conducted by applying qualitative research methods accompanied by an analytical approach. The location of the research was carried out in Bakaran Batu Village, Lubuk Pakam District, Deli Serdang Regency. The results showed that the low stunting rate in Bakaran Batu village, Lubuk Pakam sub-district, namely 2 out of 35 children or around 5.7% experienced stunting. This is in accordance with the government's target in reducing stunting acceleration.
 Keywords : Program, Acceleration, Stunting Reduction.

Fisheries restoration: Lessons learnt from four benefit-cost models

Globally, fisheries are in decline and in many parts of the world illegal fishing is a major cause of these declines. Ecological restoration of fisheries needs to be promoted, inter alia through improved enforcement, but, which method is the most successful at improving fish stocks, as well as having the highest economic returns? We compare one open-loop (without feedback) and three closed-loop (with feedback) benefit–cost models representing different restoration interventions aimed at promoting compliance. The hybrid systems methodology has been utilized, combining system dynamics, systems archetypes, mathematical differential equations and economic benefit–cost methodologies. The model is tested with reference to a case study of abalone (Haliotis midae) biomass restoration in the Table Mountain National Park marine area (Zone E), Cape Town. Stocks in Zone E have dropped to below the government’s management threshold for sustainable fisheries of 20 percent of the pre-fished levels, and urgent action is required to restore the stocks. According to the model, all proposed restoration interventions produce stock recovery to 100 percent of carrying capacity, well in excess of government targets of 40 percent. Also, all four models had a net present value of greater than zero, indicating substantial positive net benefits to restoration. Each model had specific management recommendations associated with it- greater involvement by the state, capital investment in restoration, changing poacher behavior and entrepreneurship. Although the Post Keynesian and Institutional model produced the highest net returns to restoration over 80 years (Net present value = US$12.66 million at a 6 % discount rate, 2021 prices), all the models are essentially co-evolutionary models, and have merit over different time periods, compliance rates and assumptions around discount rates. While the case study is developed for abalone the findings of the model are likely to be applicable in a wide range of fishery restoration contexts.

Countering Far-Right Anti-Government Extremism in the United States

The far-right anti-government extremist movement poses a significant threat in the United States. The January 6, 2021, attack on the US Capitol illustrates the capacity of this movement to plan and mount violent attacks against government targets and democratic institutions. In this article, we explore how the organisational and tactical characteristics of the far-right anti-government movement in the United States enable it to thrive despite the dangers it poses to the public. We argue that its deep-seated ideological roots, fluid organisational structure, and mix of violent and nonviolent tactics make the movement difficult for federal and state authorities to proscribe, prosecute, and ultimately eliminate. US policymakers need to develop an informed response that accounts for the fluid, decentralised, and public-facing nature of anti-government extremism, as well as the pervasive distrust of federal authority that it reflects. We suggest that this approach will likely differ from the modern counter-terrorism tools that were initially designed to combat terrorist threats emanating from abroad, such as those posed by Al Qaeda and the Islamic State. We ground our arguments in evidence from cases of anti-government extremist groups and followers active in the United States over the past three decades.

Abstract P557: A Landscape Analysis of Team-Based Care for Hypertension Control in Low-and Middle-Income Countries

Introduction: A team-based care approach to hypertension care in low-resource settings is an effective strategy for improving hypertension control. Objective: In this multi-country survey, we assessed the extent to which team-based care is operationalized for hypertension care in low- and middle-income countries (LMICs), and the perception of hypertension program experts and health care workers (HCWs). Methods: Two surveys were administered; the first survey (Country Profile Survey), administered in 25 countries, sought to identify the current tasks of HCWs from perspectives of national representatives involved in public health programming. The second survey (HCW Survey), administered among HCWs in four LMICs; Bangladesh, China, Ethiopia, and Nigeria, aimed to understand current practices of HCWs, perspectives on team-based management of hypertension, and barriers and facilitators. Results: In the Country Profile Survey, all countries surveyed allowed team-based care for basic clinical hypertension management tasks, but less for advanced tasks (9/25, 36%). In the HCW survey, 854 HCWs from four countries participated: 47% (401/854) work in rural settings. Although there were slight variations by country, overall, barriers to team-based hypertension care were similar, including: inadequate training of HCWs (83%), regulatory issues (76%), resistance by patients (56%), and opposition by physicians (42%) and nurses (40%). Perceived facilitators of team-based hypertension care were use of treatment algorithms (94%), telehealth/m-health technology (92%), and adequate compensation for HCWs (80%) ( Figure A-B ). Conclusions: These surveys revealed key targets for health systems and governments to facilitate team-based care implementation. Specifically, policies to provide additional training, optimize HCWs roles within the care team, and establish hypertension treatment protocols and telehealth/m-health are essential.

Ireland’s paternity leave: sluggish benefit take-up and occupational inequalities

ABSTRACTIreland used to be a laggard in implementing modern fatherhood policies compared to its European neighbours. In 2016, it was one of the last EU countries to introduce paid paternity leave and three years later parental leave. These reforms indicate that Ireland is moving away from the US model of fatherhood to a social investment state closer to the Swedish model of shared parenthood. With the introduction of Paternity Benefit the Irish government aimed to achieve a take-up of about 46–61%, which is used as a yardstick to evaluate its success. First, this article assesses paternity leave take-up comprehensively through four different rates based on administrative and aggregate data. Overall, take-up had been increasing initially, but levelled already after four years at the lower government target. This is puzzling as countries with similar reforms reported a constant increase and higher take-up over time. Second, drivers for the low take-up are discussed. Specifically, occupational and class inequalities are key factors as only 55 percent of the male workforce have access to occupational top-ups in addition to the relatively low statutory benefit. Without increasing benefit generosity, take-up will stabilize at the rather modest levels in comparison to other European welfare states.

Benefit Analysis of Grid-Connected Floating Photovoltaic System on the Hydropower Reservoir

In the step-by-step roadmap for limiting and eliminating power sources that use fossil fuel, especially coal-fired power, as well as for setting the Vietnamese government targets for developing renewable energy for replacement, solar farms and rooftop solar power, followed by floating photovoltaic (PV) power, are considered the best candidates for meeting the goals of land space, PV system operation efficiency, and meeting environmental goals. In addition to the rapid development of PV cell technology are the government’s incentives and financial support for PV plants on the water surface area, which is still very large. Floating PV plants will strongly attract investors in the near future. This study could help stakeholders in the market understand the economic–technical aspects from analyzing economic–financial indicators of floating PV plants with a capacity of 47.5 MW connected to the national utility grid 110 kV at Da Mi hydropower reservoir in Binh Thuan province, Vietnam, in May 2019. This is the first floating PV plant on the reservoir in Vietnam, and is the property of a third party.

The socio-technical dynamics of net-zero industrial megaprojects: Outside-in and inside-out analyses of the Humber industrial cluster

Although energy-intensive industries are often seen as ‘hard-to-decarbonise’, net-zero megaprojects for industrial clusters promise to improve the technical and economic feasibility of hydrogen fuel switching and carbon capture and storage (CCS). Mobilising insights from the megaproject literature, this paper analyses the dynamics of an ambitious first-of-kind net-zero megaproject in the Humber industrial cluster in the United Kingdom, which includes CCS and hydrogen infrastructure systems, industrial fuel switching, CO2 capture, green and blue hydrogen production, and hydrogen storage. To analyse the dynamics of this emerging megaproject, the article uses a socio-technical system lens to focus on developments in technology, actors, and institutions. Synthesising multiple megaproject literature insights, the paper develops a comprehensive framework that addresses both aggregate (‘outside-in’) developments and the endogenous (‘inside-out’) experiences and activities regarding three specific challenges: technical system integration, actor coordination, and institutional alignment. Drawing on an original dataset involving expert interviews (N = 46), site visits (N = 7), and document analysis, the ‘outside-in’ analysis finds that the Humber megaproject has progressed rapidly from outline visions to specific technical designs, enacted by new coalitions and driven by strengthening policy targets and financial support schemes. The complementary ‘inside-out’ analysis, however, also finds 12 alignment challenges that can delay or derail materialisation of the plans. While policies are essential aggregate drivers, institutional misalignments presently also prevent project-actors from finalising design and investment decisions. Our analysis also finds important tensions between the project's high-pace delivery focus (to meet government targets) and allowing sufficient time for pilot projects, learning-by-doing, and design iterations.

A techno-economic assessment of waste oil biodiesel blends for automotive applications in urban areas: Case of India

The effects of greenhouse gas emissions, urban air pollution, and rising transport fuel prices, on the low-income capita in India, necessitate appropriate measures to ensure commodities are sustainably available. This paper presents a study whereby biodiesel blends produced from waste cooking oil are optimised for use in urban medium-duty commercial vehicles, accounting for factors of production capacity, economics, and approximated engine characteristics. An artificial neural network model, trained with experimental data, is used to predict performance, combustion, and emission parameters. The results for various biodiesel blends are applied to a standard driving cycle to obtain variations in key factors. A multi objective optimisation is carried out with engine operation parameters to arrive at optimised biodiesel blends varying between 25% and 81% based on different criteria such as minimising fuel cost, enhancing engine efficiency, and reducing emissions. Considerations when choosing blend concentration are discussed in light of different governmental targets.

Falling short in 2030: Simulating battery-electric vehicle adoption behaviour in the Netherlands

The widespread adoption of battery electric vehicles (BEVs) is a crucial element in climate policy for the transport sector. To design effective policies to stimulate the uptake of BEVs, it is essential to understand the barriers and drivers that influence consumers' choices for a BEV. To this aim, we present a computational model named CODEC, a hybrid choice model that estimates the future market share of different vehicle types. The model gives insight into the different effects of technical, financial and other behavioural factors that influence the adoption decision. We included social factors and routine behaviour, which are rarely analysed in other research. We assessed the share in sales of BEVs and gasoline vehicles in the Netherlands between 2020 and 2030 for privately owned new cars. To initialize the model we used data from a survey on the perceptions of prospective car buyers (n = 1522). Our analysis shows that the BEV market share in new car sales will be between 26 and 40 % in 2030, well below the government target of 100 %. The analysis also shows that current barriers for BEV adoption: higher purchase price and lower driving range, will become less important over time. In 2030 routine purchasing behaviour and social factors are the main barriers for widespread BEV adoption. New policy measures are needed to lower these barriers. Factors that affect BEV adoption positively have a relatively small effect, so also measures to reduce the attractiveness of gasoline vehicles should be considered.

Effect of Major Dust Events on Ambient Temperature and Solar Irradiance Components over Saudi Arabia

The Saudi government targets building eight solar plants across the country by 2030, which are expected to produce more than 3600 MW, enough to power more than 500,000 homes. However, the vast desert environment in Saudi Arabia increases dust and aerosol loading in the atmosphere, which affect the performance of photovoltaic systems due to scattering and absorption of the solar radiation by dust particles. In this work, ground-based data from weather stations located in six Saudi cities, Dammam, Hafar Al Batin, Riyadh, Jeddah, Najran, and Arar, along with data from the Moderate Resolution Imaging Spectroradiometer (MODIS) are used to examine the effects of dust loading on aerosol optical parameters, air temperature, and solar irradiance. The effects of three major dust storms that blew over different regions in Saudi Arabia on 20 March 2017, 23 April 2018, and 15 April 2021 have been investigated. It is found that there is a strong correlation between dust loading and aerosol optical parameters. The maximum Aerosol Optical Depth (AOD) was recorded over Jeddah on 19 March 2017 (about 2), over Riyadh on 20 March 2017 (about 2.3), over Riyadh on 24 April 2018 (about 1.5), and over Najran on 15 April 2021 (about 0.9). Strong dust events are found to reduce air temperature by a few degrees in high dust loading regions. The study found that such large dust loading decreases the direct and global solar irradiance components, while it increases the diffuse component over the cities of Jeddah, Riyadh, and Najran. This could be an indication that scattering from dust particles can play a significant role in the solar irradiance intensity.

PENGALAMAN IBU HAMIL DALAM MELAKUKAN VCT DI ERA NEW NORMAL

Introduction: Human Immunodeficiency Virus (HIV) is a virus that attacks white blood cells that causes the body's immune system to decrease, several ways of transmitting HIV, including transmission of HIV from mother to child. To prevent mother to child transmission of HIV, the government targets that by 2022, all pregnant women must detect it early through an HIV test. VCT is an HIV test that is carried out during pregnancy check-ups to determine the HIV status of pregnant women which is carried out voluntarily. In the new custom, the government advises not to visit health facilities too often, but it does not prevent pregnant women from having prenatal check-up. Purpose was to explore the experience of pregnant women in performing VCT in the new normal era. Method was carried out qualitatively with a phenomenological approach, obtained 5 pregnant women who participated in this study using purposive sampling method. Results this study obtained 3 themes: (1) understanding of pregnant women about HIV and HIV prevention, (2) knowledge of pregnant women about VCT, (3) VCT service procedures provided by the Sidomulyo Public Health Center, RI

ANALISIS STRATEGI PENURUNAN ANGKA STUNTING KABUPATEN ACEH TENGGARA TAHUN 2021

Stunting is a condition of failure to thrive in children under five due to chronic malnutrition, especially in the first 1,000 days of life. Stunting affects the growth and development of the brain. Stunted children also have a higher risk of suffering from chronic diseases in their adult years. In fact, stunting and malnutrition are estimated to contribute to a reduction of 2-3% of Gross Domestic Product (GDP) each year. Based on the results of the 2021 Indonesian Nutrition Status Survey (SSGI) conducted by the Ministry of Health, the stunting prevalence rate in Indonesia in 2021 is 24.4%, or a decrease of 6.4% from 30.8% in 2018 and shows the prevalence of stunting under five in Indonesia still high above the limit set by WHO (20%). In 2015, Indonesia was the second highest after Laos for the number of stunted children. Basic Health Research Data (Riskesdas) shows that the prevalence of stunting under five in 2018 reached 30.8 percent, which means that one in three under five is stunted. Indonesia itself, he said, is a country with the 2nd highest child stunting burden in the Southeast Asian Region and 5th in the world. The government has a target of reducing the prevalence to 14% in 2024. That means, Indonesia must reduce the prevalence by 10.4% in the next 2.5 years, which of course is a challenge for all parties to achieve it.vTo achieve the government's target, of course Of course, there must be support from every province or district and so on. From the 2021 Indonesian Nutrition Status Study (SSGI) data, Aceh occupies the third highest position after East Nusa Tenggara (NTT) and West Sulawesi in first and second positions. Gayo Lues Regency is the area with the highest stunting prevalence, 42.9 percent, followed by Subulussalam City with 41.8 percent. Meanwhile, Banda Aceh City (23.4%) and Sabang City (23.8%) were the areas with the lowest prevalence. Based on the results of the 2021 Indonesian Nutrition Status Study (SSGI) BKKBN Aceh, the Stunting rate for Southeast Aceh District is at 34.1 percent, placing this area in the top 8 at the district / city level throughout Aceh. This figure still exceeds the Aceh provincial average which is only 33.2 percent.

The Effect Of Breastfeeding Counseling On Breastfeeding Practices In Postpartum Mothers At RSIA Tiara Cikupa In 2022

According to the Health Profile of Banten Province in 2019, the number of babies who were exclusively breastfed was 56.1%, while the City of Tangerang itself was 64.5%. This figure is still below the government target that has been set for the success of breastfeeding by 80%. Research objectives is the effect of breastfeeding counseling on breastfeeding practices for postpartum mothers at RSIA Tiara Cikupa in 2022. Research method used preexperimental with one group pre test post test design. Sampling in this study used a total sampling technique and the sample size in the study was 30 postpartum mothers who had babies aged less than 6 months at RISA Tiara Cikupa. The research instrument used leaf lets, teaching aids on how to breastfeed, and the LATCH questionnaire. Bivariate analysis used the Wilcoxon Signed Rank Test because the data were not normally distributed. The results showed that before being given counseling on how to breastfeed the respondents had an average value of breastfeeding practice of 2.63, while after being given counseling on how to breastfeed the respondents had an average value of breastfeeding practice of 6.57. There are differences in breastfeeding practices for postpartum mothers before and after being given breastfeeding counseling at RSIA Tiara Cikupa in 2022 with a p value of 0.001 0.05. It is hoped that they will further increase knowledge and skills about correct breastfeeding by following consultations with health workers, so that they can carry out correct breastfeeding practices effectively. independently and properly to improve the health status of mothers and babies.

The Relationship between Family Smoking Habits and Tuberculosis Incidence in Children Aged 3-6 Years in Bandung Regency

Childhood tuberculosis in Indonesia is the third most common in the world, in 2020 the number of new child Tuberculosis cases decreased by 32.4%, this is still far from the government's target in 2024, which is 90%. Bandung Regency has 62 health centers, the highest number of child TB cases is at the Linggar Health Center, namely 42 children with Tuberculosis due to family factors that have smoking habits. The aim of the study was to determine the relationship between family smoking habits and the incidence of Tuberculosis in children aged 3–6 years in the Working Area of the Linggar Health Center. This type of research uses casecontrol with a population of 60 families with children aged 3-6 years. The sampling technique used purposive sampling, the sample is 60 families. Data collection using the Riskesdas 2018 questionnaire. Data analysis used univariate and bivariate analysis. The results of the study most of the cases (76.7%) were smokers while the controls (60%) were non-smokers. Family smoking status (P-value 0.004), type of white cigarette (P-value 0.002), number of cigarettes <12 cigarettes (P-value 0.006), duration of smoking > 19 minutes (P-value 0.000), and smoking in the house (P- value 0.001) has a relationship with TB in children. Of the five, smoking duration >19 minutes is the riskiest for TB in children (OR 19,286) because the longer the duration of family smoking, the more influential it is on the incidence of tuberculosis in children aged 3-6 years considering the content of smoking can reduce children's immunity. The conclusion of the study is that there is a relationship between family smoking habits and TB in children aged 3-6 years in the Working Area of the Linggar Health Center.

Attitudes to COVID-19 Vaccines Among Australians During the Delta Variant Wave: A Qualitative Interview Study.

Since the outbreak of COVID-19 globally, a range of vaccines has been developed and delivered to reduce viral transmission and prevent COVID cases. This article reports findings from a qualitative research project involving telephone interviews with a diverse group of 40 adult Australians about their experiences of the COVID crisis. Interviews were conducted in late 2021 when Australians were dealing with the Delta variant outbreak and following a major effort on the part of government authorities to improve COVID-19 vaccination supplies and take-up. Responses to a question about COVID vaccines revealed that attitudes to and acceptance of COVID vaccines among this group were overwhelmingly positive. All participants had received at least one vaccine dose and the majority expressed views in support of mass vaccination against COVID. People who were hesitant or cautious about accepting COVID vaccination referred to the vaccines' novelty and potential side effects. While many people were aware of debates about vaccine safety in the news media, trust in science and medical advice about COVID vaccines was strong. Participants wanted to protect themselves and others by accepting the recommended doses. Participants' locale was a major factor in shaping experiences and stances on vaccines. The setting of government targets and mandates for vaccination was a key motivating factor. The goal of 'getting back to normal' was expressed as another reason for accepting vaccination, particularly for those living in areas that had been badly affected by high COVID cases and prolonged lockdowns.

Factors affecting Exclusive Breastfeeding At the Jambi City Health Center

Exclusive breastfeeding is the only good nutrition for the growth and development of babies aged 0-6 months. Based on data from the Central Statistics Agency, exclusive breastfeeding coverage in Jambi Province in 2021 was 71.37%. The achievement of exclusive breastfeeding at the Paal X Health Center in JCity in 2019 was 52.80%, so it is considered that it is still less than the target of the local government. This is due to several factors, namely limited knowledge, attitudes, education, duration of work and the age of the mother, greatly affecting exclusive breastfeeding. This research is a quantitative study with a cross-sectional design. The sample was selected by accidental sampling and obtained by 63 respondents. The data obtained from filling out the questionnaire and interviews were carried out univariate and bivariate analysis with chisquare or Fisher exact tests. The results of the statistical test obtained several variables related to the behavior of exclusive ASi distribution to babies at the Paal X health center in Jambi City are knowledge, attitudes, education, work with a p value of < 0.05. There is no relationship between the age of the mother and exclusive breastfeeding at the Paal x Health Center in Jambi City. Factors related to exclusive breastfeeding behavior at Puskesmas Paal X Jambi City are knowledge, attitudes, education, work. Meanwhile, the age factor is not associated with exclusive breastfeeding. 
 

ESG Value Creation from a Transfer Pricing Perspective

Achieving environmental, social and governance (ESG) targets has become one of the most important challenges for multinational enterprises (MNEs). However, ESG initiatives have received rather little attention so far from a transfer pricing perspective. This article explores how ESG initiatives can alter the existing value creation within MNEs from a transfer pricing perspective.