The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin’s writing, and in practice, e.g. through extensive...

This paper aims to investigate the current state of play on Environmental Social and Governance (ESG) integration and check the validity of the current metrics system by assessing if it will survive the COVID-19 crisis. By adopting a qualitative research approach through semi-structured...

Developing and emerging economies face a twofold energy challenge in the 21st century: meeting the needs of billions of people who still lack access to basic, modern energy services while simultaneously participating in a global transition to clean, low-carbon energy systems. Historic rates of...

Since there is a growing emphasis on Carbon Dioxide (CO2) sequestration as a carbon management strategy coupled with the acceptance that geological sequestration is perhaps one of the most promising carbon management techniques, the need to capture CO2 at sources in a cost effective and safe...

Ce papier résume les résultats et les premières conclusions d'un projet de recherche conjoint sur le concept français des Provisions pour risques et charges et sur le concept britannique de contingencies. Le travail effectué inclut une analyse comparée de ces concepts ainsi que d'une...