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Diversity and Equity in Accounting

Emerging Issues, Challenges and Opportunities

&lt;p&gt;Diversity, equity and inclusion: a bibliometric literature review.- &amp;nbsp;Diversity as determinant of firm performance: a literature review.- The Reporting of Diversity, Equity, and Inclusion by nonprofit organizations. First evidence from the literature.- Diversity, equity and inclusion practices in family firms: a review of the literature.- Diversity and equity disclosure in corporate reporting Diversity, Equity and Inclusion in Environmental Social and Governance disclosure: an empirical analysis of governance determinants.- &amp;nbsp;Are The European Sustainability Reporting Standards effective to fight modern slavery risk?.- Social equity reporting and practices in local governments. Findings from a pilot case study.- &amp;nbsp;Assessing Italian B-Corps commitment on Diversity and Inclusion and its linkage with financial performance.- Diversity in accounting: implications for environmental sustainability.- &amp;nbsp;Queer dimensions and other diversities. Valorization and positive language within organizations.- Female leadership.- How cultural and personnel controls influence inclusive workplace climate for people with disabilities? Insights from the Italian context.- &amp;nbsp;Exploring gender disparities in the era of AI.- Do women behave more ethically than men? Evidence from the impact of female CEO on the level of earnings management.- Equity and inclusion: a historical perspective in the Fiat group.- Drivers, barriers and enablers of gender equality certification system. Insights from a case study.- The integration of diversity, inclusion and equity in management control systems: The Multiutility experience.- Action and perception of gender equality in the higher education institutions: the case study of the University of Trieste.- The Determinants of Gender Equality in the Academic World: An Empirical Analysis in International Universities.- Gender equality as public value: an empirical analysis of gender equality plans in Italian higher education institutions.- Disability disclosure in the sustainability reports of RUS member universities: an exploratory study in Italy.- Diversity in sustainability accounting education: the role of formative assessment to promote inclusion.- Concluding remarks.&lt;/p&gt;


This fourth title in this innovative series establishes connections between jurisdictions which would not conventionally 'speak' to one another, on topics which would not otherwise have been discussed. Over four parts, it looks at questions of: trusts actors; trusts applications; trusts environments; and trusts futures. Chapters are co-written by two (or more) authors, to give a novel perspective on comparative trusts law. This approach allows for a rigorous, systematic exploration of the varied ways in which trusts law manifests across the Asia-Pacific region. An expert and welcome new addition to this leading book series in comparative private law.

Connections in Context

Asia-Pacific Trusts Law, Volume 4

A bold, hopeful argument for using our oceans to meet the worldwide need for food, renewable energy, and economic well-being without sacrificing the health of the planet As the world struggles to feed humanity, fuel economies and trade, and fulfill global energy needs, companies and governments are rushing to the vast blue expanse that covers two-thirds of our planet. But should we let them? A Sea of Wealth makes the provocative case for why we must harness the ocean—and demonstrates how we can do so wisely. Blending the latest science with engaging personal stories from a lifetime spent in and around the ocean, Ben Halpern takes readers around the globe to explore five key resources in the rapidly emerging blue economy: food, energy, transport, minerals, and carbon. He carefully considers what each has to offer, their environmental risks, and how they compare to land-based alternatives, while wrestling with his own feelings about using the sea. The danger is that industry and government will push too fast, too far into the ocean. Yet these expanding uses could provide environmental solutions at a planetary scale. A timely book by one of the world’s most influential environmental scientists, A Sea of Wealth tackles the question of whether we should halt or encourage the exploitation of our oceans and their untold resources—the answers may surprise you.

The Blue Economy and the Future of the Ocean

A Sea of Wealth

New York Times bestselling author of Rich Bitch and renowned money expert Nicole Lapin makes investing accessible and fun so women can make bank and become Miss Independent.You've worked hard for your money and now it's time for your money to work for you. You will never earn or budget your way into real wealth. Growing your money significantly doesn't require starting with a lot of money. It requires a little bit of knowledge about taking smart risks and as much time as possible to take advantage of the glorious power of compound interest, which Einstein refers to as the eighth wonder of the world.From automating your savings to easy, no-stress investing strategies, Nicole will teach you how to take your financial knowledge and portfolio to the next level and start you on your journey to your ultimate destination: true financial independence.In Miss Independent, you will learn: <ul><li>The freedom that wealth affords you, whether it's the ability to leave a crappy job or significant other, go on the vacation of your dreams or otherwise live life on your own terms. </li><li>The best method for establishing your "number"--the amount of wealth you want to accumulate before you retire--and getting it.</li><li>The meaning of the most common investing terms, like stocks and bonds, (and some more exotic ones like REITs or cryptocurrency) and how to make them work to your advantage.</li><li>The ins and outs of big financial decisions and concepts, like taking out a mortgage, owning investment properties, and buying life insurance.</li></ul>Miss Independent takes the fear out of money management and investing once and for all. Using her own vulnerable stories and her signature conversational style, let Nicole show you all the different ways and paths that you can take to become financially free at last.

A Simple 12-Step Plan to Start Investing and Grow Your Own Wealth

Miss Independent

Code of Federal Regulations, Title 26 Internal Revenue

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.

Code of Federal Regulations, Title 26 Internal Revenue 1.401-1.409, Revised as of April 1, 2026

Grundrisse des Rechts

Zum Werk Die Bedeutung von Nachhaltigkeit spiegelt sich immer stärker im Recht: Unternehmen müssen ihre Reporting-Standards anpassen, das Lieferkettensorgfaltspflichtengesetz verlangt aufwändige Compliance in der Lieferkette, das europäische Zivilrecht soll nachhaltig ausgerichtet werden, Nachhaltigkeitsinitiativen von Unternehmen sollen vom Kartellrecht ausgenommen werden, Investitionen sollen Nachhaltigkeitsstandards genügen. Absehbar ist, dass künftig kein Gesetz mehr ohne Überprüfung auf Klimaschutz und andere Nachhaltigkeitsaspekte durch das Gesetzgebungsverfahren läuft. Das Lehrbuch zeigt die wesentlichen Konzepte von Nachhaltigkeit und ihre praktische Bedeutung auf. Es thematisiert die Frage: Was leistet das Recht mit Blick auf die Schlüsselthematik Nachhaltigkeit? Vorteile auf einen Blick<ul><li>gut geeignet für den ersten fundierten Einstieg</li><li>übersichtliche Darstellung der Materie</li><li>ergänzende Fallanalysen</li></ul> Zur Neuauflage<ul><li>Mit der 2. Auflage wird das Werk auf den neuesten Stand von Rechtsprechung und Gesetzgebung gebracht.</li></ul> Zielgruppe Für Studierende aber auch Unternehmensjuristinnen und Unternehmensjuristen.

Nachhaltigkeit und Recht

For American workers, the social contract is broken. This book gives a firsthand view of where the breaks occurred, and a prescription for rebuilding it to give workers their due. With AI making the decisions and CEOs and moguls making the money, sometimes it seems that most workers today might as well be drones. If not for a long string of missed opportunities over the last 50 years, it might have been different. In Roads Not Taken, Thomas Kochan reviews the turning points where the social contract fractured and broke, reducing workers’ voices as well as their compensation, benefits, and status. And in the lessons learned from these historical examples, he identifies the foundation for building a new labor relations system that ensures workers will share in the benefits from AI and puts America on course for an innovative and durable social contract at work. As a longtime advisor to government, labor, and management leaders, Kochan offers an eyewitness perspective on the mounting mistakes made in America’s labor relations system beginning, roughly, with Ronald Reagan’s firing of striking air traffic controllers in 1981. His book makes a strong case for new strategies on the part of labor unions and other worker advocacy groups, business, and government—strategies not wedded to the legacy labor law and practice that have failed American workers for so long. Recasting the social contract on this basis, Kochan insists, is key to rebuilding our democracy and its institutions after the damage wrought in recent years.

Lessons for Building a New Social Contract at Work

Roads Not Taken

Practical Pension Scheme Accounting, from Crowe U.K. LLP, provides expert analysis and practical guidance on the preparation of accounts for occupational trust based pension schemes under the 2018 Statement of Recommended Practice (SORP). Beginning with the trial balance, the authors explain what information is needed to prepare Financial Statements and how to go about compiling the Annual Report. Written in an accessible style, it provides practical guidance on the requirements of the SORP, offering examples and options on the approach to the requirements. These range from the required disclosures, to additional disclosures that could be considered in relation to the investment risk, and investment hierarchy disclosures. It contains a disclosure checklist and example accounts to ensure all required disclosures have been considered. This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026.These proposals include: This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026. These proposals include: - Introducing the requirement to make disclosures on liquidity risk - Investment performance commentary focused on the specific circumstances of the scheme recognising the differences between DC and DB arrangements - Annuity contracts can no longer be valued using annuity provider values - Further guidance on derivatives, repurchase agreements and short sold bonds - Bulk transfers out to be disclosed on the face of the primary statements - Further guidance on going concern considerations. The Third Edition has been updated throughout to reflect significant changes in this area of law, including revisions to all appendices.

Practical Pension Scheme Accounting

A practical guide to the business vehicle which for many is the entity of choice for the forward thinking professional services firm and general businesses. It offers clear descriptions of the nature and consequences of LLPs and assists with the process of conversion from a partnership, covering: the formation of and transfer of a business to an LLP; relationships between members, the LLP and themselves; accounting; taxation; and insolvency; and precedents. Practically oriented and written this comprehensive handbook is invaluable for every limited liability partnership and every partnership planning to convert. This title is included in Bloomsbury Professional's Partnerships online service.

Limited Liability Partnership Handbook

Palgrave Macmillan Studies in Banking and Financial Institutions

This book provides a rigorous examination of the green bond market and its interaction with the banking sector. Over the past decade, green bonds have grown rapidly and become a central instrument in sustainable finance. Despite this expansion, existing research remains fragmented across regulatory discussions, descriptive market analyses, and empirical pricing studies. Moreover, limited attention has been devoted to banks, even though they represent a major issuer category and play a structurally different role from that of corporate and sovereign issuers. The book first describes the institutional evolution of the green bond market, clarifying the role of market-based standards, reporting frameworks, and external review mechanisms. It then maps the market's structure, examining issuance trends, issuer composition, financial characteristics, and use-of-proceeds patterns. A dedicated chapter investigates the pricing of bank-issued green bonds, assessing whether environmental labelling is associated with measurable yield differentials within the banking sector. Finally, the analysis extends to the role of banks in sustainable finance, discussing green bond funding, sustainable lending, regulatory metrics such as the Green Asset Ratio, and climate-related supervisory frameworks. By combining regulatory analysis, bond-level evidence, and an institutional perspective, the book shows how green bonds operate within capital markets and how banks engage with them. It will be of interest to scholars in banking and sustainable finance, graduate students in finance and economics, and practitioners and policymakers concerned with green capital markets.
 Danilo Abis&nbsp;
 is a Post-doctoral Fellow in Financial Markets and Institutions at the University of Turin, Italy. He holds a PhD in Business and Management (Financial Markets and Institutions track) and was a Visiting PhD Researcher at Surrey Business School, University of Surrey, UK. His research focuses on banking, sustainable finance, and fintech, with particular emphasis on green bond markets, ESG dynamics within financial institutions, and broader developments in capital markets.

Market Structure, Pricing, and Regulation in Sustainable Finance

The Green Bond Market and the Banking Sector

Global Financial Accounting & Reporting

The definitive business ethics textbook for university students.

An engaging, globally focused introduction to business ethics that builds awareness of key themes such as corporate responsibility, sustainability, and stakeholder management. Through real-world cases, practical tools, and current debates, students learn to navigate ethical challenges in modern business.

Selling points:
- A complete, confidence-building introduction to business ethics supports first-time learners while offering enough depth for more advanced courses, helping students quickly grasp key concepts and apply them with confidence.
- A clear, engaging, and highly accessible writing style, paired with an intuitive structure, guides students through complex ideas step by step and makes the content easy for instructors to deliver.
- Global perspectives are brought to life through rich, contemporary case studies from both developed and emerging economies, helping students connect theory to real-world business practice.
- A range of innovative learning features, such as Ethical Dilemmas, Think Theory, and Research Exercises, actively engage students while developing the critical thinking and decision-making skills essential for employability.
- A fully integrated enhanced e-book supports flexible, interactive learning. It features embedded practitioner videos with career insights, author-led audio introductions, self-assessment quizzes, revision decks, and intuitive navigation with additional learning support.

New to this edition:
- Contemporary themes are woven throughout and comprehensively updated to reflect global developments representing diverse cultures, climate change and sustainability, global health, and Artificial Intelligence, each brought to life through current, real-world ethical examples.
- New pedagogical features include Think Climate, prompting reflection on environmental challenges, and Critical Call Outs, encouraging students to question assumptions and think counter-intuitively.
- New case studies on Ben &amp; Jerry's, Shein, Extinction Rebellion, and (Un)Ethical Leadership, alongside refreshed coverage of McDonald's, Volkswagen, the Olympics, and Airbnb.
- Expanded careers focus in Chapter 12, highlighting business ethics roles and featuring insights from industry leaders across sectors to support students' post-university career planning.
- Enhanced digital support with audio podcast introductions for every chapter and case study videos to reinforce learning and increase engagement and understanding.
- Updated throughout with contemporary academic research, ensuring students engage with the latest debates, frameworks, and developments in business ethics scholarship.

Business Ethics

In a globalised marketplace, professional integrity requires more than just following a code of conduct; it requires a sophisticated understanding of how different cultures and philosophies define morality. This comprehensive exploration of business ethics shifts the focus from "what" people are doing to "why" it matters, using diverse theoretical perspectives to illuminate the ethical landscape of contemporary trade.
Key features of the second edition: 
<ul>
 <li>Comprehensive Theory: Dedicated chapters for a range of ethical frameworks, now updated to include additional non-Western and critical perspectives.&nbsp; </li>
 <li>Practical Application: In-depth analysis of contemporary case studies and real-life scenarios, including a broad range of topical issues.&nbsp; </li>
 <li>Critical Engagement: Features 'Pause for Reflection' boxes and discussion questions designed to challenge students and develop independent ethical judgment.&nbsp; </li>
 <li>Multimedia Learning: Integrated video activities from contemporary sources to engage students with complex ethical dilemmas. </li>
</ul>
 
Mick Fryer&nbsp;has taught business ethics at Loughborough, Aberystwyth and Cardiff Universities. He has also written course material for the Open University.

Ethics Theory and Business Practice

Diversity and Equity in Accounting

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