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Corporate governance is usually narrowed to describe the relationships between a profit-making firm's capital providers and top management, as mediated by the firm's board of directors. However, corporate governance is, more than just the relationship between a profit-making firm and its capital...
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In this Chapter, the authors explore the role of accounting, reporting and auditing in responding to sustainability. The Chapter focuses on the reporting and auditing requirements regarding the impact of corporate activity on the environment. As there is a strong and well-established corporate...
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Business as usual is no longer an option. How can the competitive advantage be given to countries and their companies that wish to pursue sustainable profit? This article presents the core of a legal reform proposal in a Nordic context, introducing planetary boundaries as a company law concept,...
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An important part of the current corporate governance trend is shareholder ‘empowerment’, a policy shift making corporate managers accountable to the shareholders as perceived ‘owners’ of the company. According to this policy thinking, the corporate boards should focus on monitoring on...
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