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In 1965 the Second Vatican Council declared that God loves the Jews. Yet the Church had taught for centuries that Jews were cursed by God, and had mostly kept silent as Jews were slaughtered by Nazis. How did an institution whose wisdom is said to be unchanging undertake one of the largest, yet most undiscussed, ideological swings in modern history?
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.
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This progressive book critically analyses the current state of data protection enforcement and proposes a new auditable framework of practical guidelines to contribute to a more sustainable data-driven future. In outlining the debates relating to current data protection structures, Paolo Balboni and Kate Elizabeth Francis argue that legislation alone cannot sufficiently protect individuals’ fundamental rights and freedoms, and instead consider the pressing need for a more ethical approach to data protection.
The risk-based approach to capital markets regulation is in crisis. Climate change, shifting demographics, geopolitical conflicts and other environmental discontinuities threaten established business models and shorten the life spans of listed companies. The current rules for periodic disclosure in the EU fail to inform market participants adequately. Unlike risks, uncertainties are unquantifiable or may only be quantified at great cost, causing them to be insufficiently reflected in periodic reports. This is unfortunate, given the pivotal role capital markets must play in the economy’s adaptation to environmental discontinuities. It is only with a reformed framework for periodic disclosure, that gradual and orderly adaptation to these discontinuities appears feasible. To ensure orderly market adaptation, a new reporting format is required: scenario analysis should be integrated into the European framework for periodic disclosure.
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