Spanish Abstract: El nicho de mercado creado por el Comercio Justo (CJ), basado en principios de solidaridad y de cooperación, ha atraído la participación de las grandes multinacionales. Dichas empresas utilizan como instrumento de inserción al CJ diversos sellos y programas de...

The shareholder democracy phenomenon is becoming increasingly successful all over the world. This article proposes a description of shareholder activism on the Canadian market since its beginning, at least 15 years ago. First of all, the conceptual framework is based on the conflict of interest...

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...

Purpose We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs). Methodology/approach Using survey results from 247 Canadian SMEs, we...