We examine how corporate reporting regimes can facilitate technology-enabled green financing to achieve sustainable development goals. To this end, we evaluate through a comparative analysis, whether an ‘E’ (i.e. environmental) disclosure should be mandatory, voluntary, or hybrid, and...

The state of implementation of the Sustainable Development Goals (SDGs) in the European Union (EU) in the context of the EU framework governing business and human rights (B&HR) is worthy of consideration. This chapter follows the top-down approach: it explores the relevant EU legal and policy...

We live in peculiar times: on the one hand, many people — mainly in Western countries — enjoy an unprecedentedly high standard of living from a historical perspective. On the other hand, a considerable part of the population has a feeling that something went wrong, which is underscored by...

This book, through various differently oriented chapters, tries to give an insight on how the European Union and its multilevel model of governance must try to strike a balance between diverging interests and priorities. In particular, the EU and the European states (including the CoE's Members)...

The focus on corporate social responsibility (CSR) becomes central all over the world, being influenced by various factors, such as economic and employment crisis, fiscal issues, increasing competition, but also the interaction of environmental and social components with the economic...

The subject of this paper is the contemporary use of the circular economy in business practice. The topicality of this theme was the reason for resolving the main objectives, which were to determine how enterprises in the Czech Republic are currently involved in the circular economy. The authors...

The spectacular rise of ESG usage in investment decision-making made public companies’ environmental and social attitudes critical more than ever as their shares are sold and bought in stock exchanges. Even though the enlightened shareholder value approach (ESV) by Section 172 (S172) of the...

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...

In this seminal primer re the Seychelles blue bond, Karin Kemper, Global Director for Environment, Natural Resources and Blue Economy, World Bank, looks at the crossroads where fixed income issuance, long-term investment and development finance intersect.With help from the World Bank and HRH The...

While literature on companies' contributions to local development exists, little is known about the specific dilemmas encountered on the ground when operating under adverse conditions, and how transparency can be improved. Companies typically need to navigate through a complex web of...