Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...

Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...

The ridge and furrow farming of rainfall concentration (RC) system is being promoted to increase water availability to crops for improving and stabilizing agricultural production in the semiarid Loess region of northwest China. In the system, plastic-covered ridges serve as rainfall harvesting...

This article examines the prospects for the International Accounting Standards (IAS) based on a discussion held by U.S. and British academics in August 2001. Participants recognized several key challenges to widespread implementation of IAS. These include the need to improve the quality of...

In seeking to replace accounting conventions by concepts in the pursuit of principles-based standards, the FASB/IASB joint project on the conceptual framework has grounded its approach on a well-known definition of income by Hicks. We welcome the use of theories by accounting standard setters...