Corporate governance reform for promoting efficiency and wealth creation by large corporations has been much in vogue for a few decades now (Lazonick and O'Sullivan, 2000; Filatotchev and Boyd, 2009). The academic field of corporate governance has been equally vibrant with a burgeoning of theory and...

There is a broad call to integrate planetary boundaries and life-cycle based reporting into accounting theory and reporting standards. Although many practitioners back this call, including insurers, shareholders with a long-term orientation, and company law specialists who suggest that the...