European company and financial law and regulation have been evolving over time along with business and financial practices. The resulting ‘social licence’ established by company and financial law and regulation aimed to balance the granted privileges of limited liability and share...

Environmental, social and governance (ESG) considerations rank high on the EU agenda. These considerations concern broad matters pointing to the sustainable and responsible long-term relationship of companies with stakeholders, society and nature. The EU has developed the European Green Deal,...

In advancing the 'professionalizing' claims, the UK accountancy bodies emphasise that their members have command of practical and theoretical education, engage in ethical conduct, serve the public interest and act in a socially responsible way. However, such claims are routinely problematized by...