This paper addresses the question how the Dutch regulatory and institutional setting enables policy coherence, specifically with regard to safeguarding stakeholders interests and promoting sustainable governance. To address this question, we engage with idiosyncratic theoretical notions in the...

The rise of passive investing is leading to a new reality of horizontal ownership in combination with a reconcentration of corporate control, notably at the Big Three passive asset managers BlackRock, State Street and Vanguard. We introduce the concept of mandate ownership and point to a process...

Sustainability and social inequality are ‘grand challenges’ with a strong impact on companies and investors. The dominant theories and institutions of corporate governance present significant constraints on the capacity of practitioners, including company and fund managers, to engage in a...

The EU-funded project Sustainable Market Actors for Responsible Trade (SMART, 2016-2020), undertook an interdisciplinary and multilevel regulatory analysis of the barriers and possibilities for securing the contribution of private and public market actors to a sustainable future. Jurisdiction-...

This article addresses the question of how the Dutch regulatory and institutional setting enables policy coherence, specifically with regard to safeguarding stakeholders’ interests and promoting sustainable governance. To address this question, we engage with idiosyncratic theoretical notions...

The past few decades have seen an increasing scrutiny of the impacts – both positive and negative – that companies have on the societies in which they operate. The search for adequate responses to such scrutiny is reflected in developments in the societal, political and academic debate on...

This paper addresses the question how the Dutch regulatory and institutional setting enables policy coherence, specifically with regard to safeguarding stakeholders interests and promoting sustainable governance. To address this question, we engage with idiosyncratic theoretical notions in the...

In an assessment of Lawson’s social ontological analysis of the modern corporation, we consider what is marginalized: the significance of the status and the effects of the separate legal entity (SLE). The SLE is conceived as a specific type of construct that is ascribed particular properties...

There is a broad call to integrate planetary boundaries and life-cycle based reporting into accounting theory and reporting standards. Although many practitioners back this call, including insurers, shareholders with a long-term orientation, and company law specialists who suggest that the...

The EU-funded project Sustainable Market Actors for Responsible Trade (SMART, 2016-2020), undertook an interdisciplinary and multilevel regulatory analysis of the barriers and possibilities for securing the contribution of private and public market actors to a sustainable future....