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The paper presents a renewed Habermasian view on transnational multi-stakeholder initiatives (MSIs) and assesses the … institutional characteristics of the Equator Principles Association (EPA) from a deliberative democracy perspective. Habermas' work … noted that Habermas' approach relies very much on ‘nation-state democracy' and may not be applicable to democracy in MSIs …
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Arguably the most important step in the measurement and reporting of an organization’s performance is completion of a materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and criteria for analysis must be in each case,...
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Accounting Information: Does New French Regulation Work?; Introduction; Research Framework; French Regulations and Environmental … Accounting Disclosures; Research Methodology; Sample Selection; Data and Analysis Method; Empirical Results …Front Cover; Sustainability Accounting: Education, Regulation, Reporting and Stakeholders; Copyright Page; Contents …
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