Special Issue Corporate Disclosure And Reporting During The Covid 19 Pandemic

Enterprise Risk Management in Europe advances understanding of ERM in Europe, providing a novel and unique set of perspectives on the ongoing dynamics between ERM and corporate processes. This is an essential guide for researchers, practitioners and policy makers both in and beyond European borders.

The Regulation of Corporate Disclosure is a one-volume treatise on the disclosure regime in place under the Federal securities laws. The treatise addresses the formal disclosure process (periodic reports, MD&A, Regulation FD), the informal disclosure process (press releases, social media, discussions with analysts), and the application of the antifraud provisions to these communications. The treatise includes chapters on scienter and materiality, and also addresses communications with and disclosure obligations to shareholders. The Fourth Edition has been significantly revised and, among other topics, includes coverage of: The duties and responsibilities of corporate officials relating to the disclosure process The most recent cases addressing disclosure issues, including decisions by the Supreme Court on topics such as the application of the antifraud provisions to beliefs and opinions Pronouncements by the U.S. Securities and Exchange Commission on disclosure issues, including consideration of the SEC's efforts to improve disclosure effectiveness The developing need to consider disclosure of public interest matters, including the effects of climate change on a company's business The disclosure requirements applicable to the proxy process, including the system for uncovering the identity of street name owners State disclosure obligations of the board of directors under its fiduciary obligations to shareholders.

There is limited access for small and medium-sized enterprises (SMEs) to bank credit. This book proposes new and sustainable models to help ease the access of SMEs to finance and boost economic growth and job creation in Asia. This book looks at the difficulties of SMEs in accessing finance and suggests ways on how to mitigate these challenges. It suggests how we can develop credit information infrastructures for SMEs to remedy the asymmetric information problem and to utilize credit rating techniques for the development of a sustainable credit guarantee scheme. The book provides illustrations of various Asian economies that implemented credit guarantee schemes and credit risk databases and is a useful reference for lessons and policy recommendations.

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.

This book contributes to debates on current sustainability practices, with a focus on assessment tools as applied in higher education institutions. These institutions are challenged to carry out management, research, and teaching, and to create settings that allow developing new competencies to address the complex global environmental, social, cultural, and economic pressures with which current and future generations are confronted. The first chapters discuss issues of sustainability in higher education, namely the role of universities in promoting sustainability and the emergent fields of sustainability science and education for sustainable development and how to integrate and motivate sustainability into the university. Subsequent chapters present examples of sustainability assessment tools specifically developed for higher education institutions, such as the AISHE – Auditing Instrument for Sustainability in Higher Education, the GASU – Graphical Assessment of Sustainability in Universities too, the STAUNCH – Sustainability tool for Auditing Universities Curricula in Higher Education. The use of other integrated tools are also presented. The papers have adopted a pragmatic approach, characterized by conceptual descriptions, including sustainability assessment and reorienting the curricula, on the one hand, and practical experiences on the other, with good practices from different edges of the world. Sustainability Assessment Tools in Higher Education Institutions will be of interest to graduate student, lecturers, researchers, and those setting university policy.