Georgia has taken important steps to enhance its fiscal transparency practices over the past decade. Fiscal reports have become more comprehensive, with the development of a central government balance sheet and income statement. Fiscal forecasts and budgets have become more forward looking and...

This guidance provides a comprehensive overview of the TALD analytical framework that is meant to help EU delegations assess the policy, institutional and technical capacity constraints affecting territorial development in a given context; and to determine where and how they can best intervene...

This short article addresses four issues. First, it summarizes transparency provisions discussed in the latest Conferences of the Parties (COP19 to COP21) of the United Nations Framework Convention on Climate Change (UNFCCC). From that recompilation, it is possible to conclude that the UNFCCC...

Professor Walter Bayer und Thomas Hoffmann (Universität Jena) haben untersucht, welche Unternehmen von der Pflicht zur CSR-Berichterstattung nach dem Gesetzesentwurf zur Umsetzung der europäischen CSR-Richtlinie erfasst wären: lediglich 536. Große nicht börsennotierte Unternehmen, die schon...

2016 soll das Abkommen zur Transatlantischen Handels- und Investitionspartnerschaft abgeschlossen werden. Die Befürworter von TTIP sind der Auffassung, dass gemeinsame Regeln, Industriestandards und Zulassungsverfahren von EU und USA zu Weltstandards werden können und den beteiligten Ländern...

Der Wissenschaftliche Beirat beim Bundesministerium für Wirtschaft und Energie kritisiert, dass nicht alle Informationsquellen genutzt werden, um die Bildungspolitik möglichst gut auszugestalten. Ein Vergleich der schulpolitischen Maßnahmen zwischen den Bundesländern könnte neue...

This short article addresses four issues. First, it summarizes transparency provisions discussed in the latest Conferences of the Parties (COP19 to COP21) of the United Nations Framework Convention on Climate Change (UNFCCC). From that recompilation, it is possible to conclude that the UNFCCC...

Professor Walter Bayer und Thomas Hoffmann (Universität Jena) haben untersucht, welche Unternehmen von der Pflicht zur CSR-Berichterstattung nach dem Gesetzesentwurf zur Umsetzung der europäischen CSR-Richtlinie erfasst wären: lediglich 536. Große nicht börsennotierte Unternehmen, die schon...

Nowadays, the concept of accountability is widely used and is one of the key principles of public governance. It meets the requirements of transparency and helps ensure that governments continue to pursue publicly valued goals. This concept is central to the recent restructuring of the State...

The Capital Requirements Regulation (CRR) and the Capital Requirements Directive (CRD) set out prudential requirements for banks and other financial institutions which have been applied from 1 January 2014. Among others, the CRR contains specific mandates for the EB A to develop draft Regulatory...

The European Securities and Markets Authority is required by Article 25(9) of MiFID II to develop guidelines specifying criteria for the assessment of knowledge and competence of the investment firm’s personnel giving investment advice or information about financial instruments, investment...

Online platforms play an increasingly important role in the European business landscape. Guided by questions from the European Commission’s consultation on this topic, the paper aims to provide insight into the characteristics of online platforms and the resulting regulatory challenges. Issues...