Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...

Abstract For Nohora Garcia’s monograph, Understanding Mattessich and Ijiri: A Study of Accounting Thought , as well as the practice of Accounting, Economics, and Law: A Convivium ( CONVIVIUM ) to organize a book-critics’ panels at the SASE annual meetings, are welcome developments for...