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This article aims to contribute to the ongoing debate on post-capitalist economy by exploring the contours of a sustainability-oriented model of economic governance. To this end, the article analyzes the issues of sustainable development in the three main strands of international economic law...
Persistent link: https://www.econbiz.de/10012908461
This paper analyses the relationship between the EU sustainable finance legal framework (‘EU SF framework’) and the most common ESG standards. We present two different types of analysis. Firstly, we analyze the content of the international standards incorporated by reference in the EU SF...
Persistent link: https://www.econbiz.de/10014361479
Based on a comprehensive treaty survey, the article presents the general approaches to sustainable development goals (SDGs) in Chinese International Investment Agreements (IIAs). With the global trend towards investor responsibilisation, a new generation of investment policies places inclusive...
Persistent link: https://www.econbiz.de/10014261673
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generational accounting imbalances that will empower stakeholders to better evaluate the currently hidden inequities and resource … accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …
Persistent link: https://www.econbiz.de/10013038036
the accounting model to better reflect the compliance of businesses with "quality of growth" imperatives. Design …/methodology/approach - The paper rests on the entity theory of Littleton (1934). Findings - The new accounting model requires creating a new … implications - The accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well …
Persistent link: https://www.econbiz.de/10012114465
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is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of … first woman in Italy to chair a commercial bank. Marisa Agostini is an Associate Professor of Accounting and Corporate … taught accounting since 2009. She obtained her PhD in Business in 2012 after a research period at the McCombs School of …
Persistent link: https://www.econbiz.de/10014535181
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