Search Results - subject:"Principles-based approach"

Has Japan's corporate governance reform reached a turning point? : some cautionary notes

Buchanan, John; Deakin, Simon F. - In: Asia Pacific business review 30 (2024) 3, pp. 433-450

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014574460

ulti-stakeholder engagement for the sustainable development goals : introduction to the special issue

Nonet, G. Abord-Hugon; Gößling, Tobias; Tulder, Rob van; … - In: Journal of business ethics : JBE 180 (2022) 4, pp. 945-957

The world is not on track to achieve Agenda 2030—the approach chosen in 2015 by all UN member states to engage multiple stakeholders for the common goal of sustainable development. The creation of the 17 Sustainable Development Goals (SDGs) arguably offered a new take on sustainable...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014467572

The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011111963