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Accounting Ethics (Foundations of Business Ethics #5)

A trusted resource on the complex ethical questions that define the accounting professionAn accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

Accounting Ethics (Foundations of Business Ethics)

This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms

Accounting Ethics (Foundations of Business Ethics #5)

This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms

Accounting Ethics (Foundations of Business Ethics)

A trusted resource on the complex ethical questions that define the accounting professionAn accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

Accounting and Business Ethics: An Introduction

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Accounting and Business Ethics: An Introduction

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Accounting and Auditing Standards for Islamic Financial Institutions (Routledge Studies in Accounting)

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.

Accounting and Auditing Standards for Islamic Financial Institutions (Routledge Studies in Accounting)

While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.

Accounting and Auditing Research and Databases: Practitioner's Desk Reference

The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.

Accounting and Auditing Research and Databases: Practitioner's Desk Reference

The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.

Accounting and Auditing in China (Routledge Revivals)

First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.

Accounting and Auditing in China (Routledge Revivals)

First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.

Accounting, Accountability and Society: Trends and Perspectives in Reporting, Management and Governance for Sustainability (CSR, Sustainability, Ethics & Governance)

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Accountants’ Professional Negligence (Pdf): Developments in Legal Liability

Accountants' Negligence and Liability

Accounting firms can be held liable for the full amount of losses of a collapsed company even if they are only partly to blame. Accountants' Negligence and Liability is the only title on the market to provide all the information needed fully to analyse potential liability in this field of practice.It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It also looks at difficult legal issues including the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases.The book is fully up to date, including discussion of the Audit Regulation and the Audit Directive coming into force in June 2016.Case law coverage is comprehensive. The authors have referred to every significant reported accountancy case in the English courts and included the most important commonwealth cases as well. There is full discussion of the difficult issues in this area of law including the recoverability of trading losses and the defence of ex turpi causa. The significance of Caparo v Dickman is fully explained, as is the controversy surrounding Galoo v Bright Graeme Murray. An original analysis is offered of the interaction of these cases with SAAMCO and of the controversial decision of the House of Lords in Stone & Rolls v Moore Stephens.

Accountants’ Negligence and Liability

The second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases.The following important developments and case law are included:- The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants' case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610- AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital - The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton- Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss- Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton- The effect of the Supreme Court's decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor's counterclaims and the illegality defence- The controversial High Court decision on accountants' conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30- Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm)- First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability - Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser's contractual time bar was construed- Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail- Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256- Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC's rules and schemes

The Accountable Animal: Justice, Justification, and Judgment (T&T Clark Enquiries in Theological Ethics)

The Accountable Animal: Justice, Justification, and Judgement offers a theological meditation on the human being as an accountable animal. Brendan Case introduces the idea of accountability, not merely as a structural feature of human institutions, but as a disposition to submit to rightly-constituted authority, whether divine or human. He relates this conception of accountability to the key themes of "justice, justification, and judgment".

The Accountable Animal: Justice, Justification, and Judgment (T&T Clark Enquiries in Theological Ethics)

The Accountable Animal: Justice, Justification, and Judgement offers a theological meditation on the human being as an accountable animal. Brendan Case introduces the idea of accountability, not merely as a structural feature of human institutions, but as a disposition to submit to rightly-constituted authority, whether divine or human. He relates this conception of accountability to the key themes of "justice, justification, and judgment".

Accountable: How we Can Save Capitalism

"Uses a combination of great stories and thoughtful analysis to suggest that we must find a way to change the purpose of our corporations if we are to build a society that works for all of us. Rebecca M. Henderson, John & Natty McArthur University Professor at Harvard University"Fresh, balanced, highly readable and deeply informed"John Pepper, former Chairman and CEO of P&G"Thought-provoking and insightful, Accountable offers a pragmatic and original roadmap to transform capitalism into a system that's more inclusive, sustainable, and just."Dr. Rajiv J. Shah, President of The Rockefeller FoundationCapitalism is failing and the tools we are relying on to fix it - corporate social responsibility, divestment, impact investing, and government control - are only making things worse.-Chevron boasts about the $50 million per year it spends on renewable energy whilst it spends 200 times that on oil exploration-Goldman Sachs touts its 10,000 Women initiative but its board ranks 358th out of the Fortune 500 for gender diversity and women earn 55% less than men do on averageBy focusing on corporations rather than people, we've put our faith in empty trends and brand-focused window-dressing. Why should those responsible for our current crisis be trusted to fix it? In Accountable, authors Michael O'Leary and Warren Valdmanis offer a blueprint for everyone to take responsibility for using their economic power as consumers, as investors, as employees, and as voters to trigger a fundamental shift away from an economy that is unethical, unfair, and destructive to our environment and institutions. Their investigation cuts through the tired dogma of current economic thinking to reveal a hopeful truth: if we can make our corporations accountable to a deeper purpose, we can make capitalism both prosperous and good. Trenchant and gripping, this is an indispensable guide and call to action for citizens to take control of our economic power and hold corporations to a higher standard.

Accountability, Transparency and Democracy in the Functioning of Bretton Woods Institutions

This book investigates the strengths and weaknesses – in terms of transparency and compliance with the democratic principle – of Bretton Woods Institutions, considering the most important innovations from the original framework achieved through the introduction of independent accountability and complaint mechanisms (the Inspection Panel and Independent Evaluation Office), but also due to relevant reforms in the internal governance of the International Monetary Fund and the new financial assistance tools. One of its main focuses is on evaluating the socio-economic impact of conditionality in the countries requiring financial assistance, acknowledging the need to strengthen social protection policies in the adjustment programs. In addition, emphasis is given to the effects of the “constitutionalization” of the Washington Consensus in the European Union, with the establishment of the so-called “Berlin-Brussels-Frankfurt Consensus.”

Accountability, Philosophy and the Natural Environment (Routledge Research in Sustainability and Business)

Using a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge. This book demonstrates that what is needed are connecting social elements with a natural affinity to bring people together despite their differences. This book is different from others in the field. It provides new insights by critiquing the extant understandings of accountability and expands the possibilities by building on Charles Taylor’s philosophies. Central to the argument of the book are perspectives on authenticity and expressivism which are found to provide a radical reworking of our understanding of being in the world, and a starting point for rethinking the way individuals and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from interpretivism, liberalism, and postmodern theory. The book will be of interest to researchers in environmental philosophy, critical perspectives on accounting, corporate governance, corporate social reporting, and environmental accounting.

Accountability, Philosophy and the Natural Environment (Routledge Research in Sustainability and Business)

Using a philosophical and interdisciplinary approach, this book looks at how accountability can provide solutions to our current environmental and global political problems. When a social system has external elements imposed upon it, or presented to it, political problems are likely to emerge. This book demonstrates that what is needed are connecting social elements with a natural affinity to bring people together despite their differences. This book is different from others in the field. It provides new insights by critiquing the extant understandings of accountability and expands the possibilities by building on Charles Taylor’s philosophies. Central to the argument of the book are perspectives on authenticity and expressivism which are found to provide a radical reworking of our understanding of being in the world, and a starting point for rethinking the way individuals and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from interpretivism, liberalism, and postmodern theory. The book will be of interest to researchers in environmental philosophy, critical perspectives on accounting, corporate governance, corporate social reporting, and environmental accounting.

The Accountability of Armed Groups under Human Rights Law

Today the majority of the armed conflicts around the world are fought between States and armed groups, rather than between States. This changed conflict landscape creates an imperative to clarify the obligations of armed groups under international law. While it is generally accepted that armed groups are bound by international humanitarian law, the question of whether they are also bound by human rights law is controversial. This book brings significant new understanding to the question of whether and when armed groups might be bound by human rights law. Its conclusions will benefit international law academics, legal practitioners, and political scientists and anthropologists working on issues related to rebel governance and civil wars. This book addresses the debate on this topic by employing a theoretical, historical, and comparative analysis that spans international humanitarian law, international criminal law, and international human rights law. Embedding these different perspectives in public international law, this book brings several key points of clarification to the legal framework. Firstly, the book draws upon social science literature on armed conflict to present a new viewpoint on the role that human rights law plays vis-à-vis international humanitarian law in non-international armed conflicts. Secondly, the book sheds light on the circumstances in which armed groups acquire obligations under human rights law. It brings illumination to these topics by combining historical and comparative research on belligerency, insurgency, and international humanitarian law with a theoretical analysis of legal personality under international law. In the final part of the book, the author tests the four most utilised theories of how armed groups are bound by human rights law, examining whether armed groups can be bound by virtue of (i) treaty law (ii) control of territory (iii) international criminal law and (iv) customary international law. In the book's conclusions, the author presents final remarks that are designed to provide concrete guidance on how the issue of armed groups and human rights law can be dealt with more thoroughly in practice.

The Accountability of Armed Groups under Human Rights Law

Today the majority of the armed conflicts around the world are fought between States and armed groups, rather than between States. This changed conflict landscape creates an imperative to clarify the obligations of armed groups under international law. While it is generally accepted that armed groups are bound by international humanitarian law, the question of whether they are also bound by human rights law is controversial. This book brings significant new understanding to the question of whether and when armed groups might be bound by human rights law. Its conclusions will benefit international law academics, legal practitioners, and political scientists and anthropologists working on issues related to rebel governance and civil wars. This book addresses the debate on this topic by employing a theoretical, historical, and comparative analysis that spans international humanitarian law, international criminal law, and international human rights law. Embedding these different perspectives in public international law, this book brings several key points of clarification to the legal framework. Firstly, the book draws upon social science literature on armed conflict to present a new viewpoint on the role that human rights law plays vis-à-vis international humanitarian law in non-international armed conflicts. Secondly, the book sheds light on the circumstances in which armed groups acquire obligations under human rights law. It brings illumination to these topics by combining historical and comparative research on belligerency, insurgency, and international humanitarian law with a theoretical analysis of legal personality under international law. In the final part of the book, the author tests the four most utilised theories of how armed groups are bound by human rights law, examining whether armed groups can be bound by virtue of (i) treaty law (ii) control of territory (iii) international criminal law and (iv) customary international law. In the book's conclusions, the author presents final remarks that are designed to provide concrete guidance on how the issue of armed groups and human rights law can be dealt with more thoroughly in practice.

Accountability, International Business Operations and the Law: Providing Justice for Corporate Human Rights Violations in Global Value Chains (Globalization: Law and Policy)

A consensus has emerged that corporations have societal and environmental responsibilities when operating transnationally. However, how exactly corporations can be held legally accountable for their transgressions, if at all, is less clear. This volume inquires how regulatory tools stemming from international law, public law, and private law may or may not be used for transnational corporate accountability purposes. Attention is devoted to applicable standards of liability, institutional and jurisdictional issues, and practical challenges, with a focus on ways to improve the existing legal status quo. In addition, there is consideration of the extent to which non-legal regulatory instruments may complement or provide more viable alternatives to these legal mechanisms. The book combines legaldoctrinal approaches with comparative, interdisciplinary, and policy insights with the dual aim of furthering the legal scholarly debate on these issues and enabling higher quality decision-making by policymakers seeking to implement regulatory measures that enhance corporate accountability in this context. Through its study of contemporary developments in legislation and case law, it provides a timely and important contribution to the scholarly and sociopolitical debate in the fastevolving field of international corporate social responsibility and accountability.