The paper addresses the delicate issue of 'governance of complexity', which characterizes the present historical moment marked by economic and political uncertainties. The limits of the European federalist conception are taken into account, which are the basis of a recovery of the traditional...

What are the prospects for the upward harmonization of regulatory standards, and why do governments support or oppose more stringent supranational regulation? To answer these questions, this paper examines an important case of upward regulatory harmonization, the European Union's non-financial...

European Directives, from the Fourth Directive to Directive 2013/34/EU, tried to tear the Accounting's Tower of Babel down more than once. The present essay, after considering the gradual evolution of EU regulation towards harmonization in the field, will explain: (i) the significant effects of...