Articles

Global Corporate Accountability


Abstract


Global corporate accountability refers to the performance of a publicly traded company in non-financial areas such as social responsibility, sustainability and environmental performance. The emergence of global civil regulation is rooted in the perception that economic globalization has created a structural imbalance between the size and power of global firms and markets and the capacity and/or willingness of governments to adequately regulate their corporate conduct. The objective of economic sustainability implies the development within the firm of a societal corporate accountability system, which will help the firm to manage its economic and societal responsibilities and to periodically report to its different stakeholders.


Keywords


Global Corporate Accountability; Global Civil Regulation; Firms of Endearment; Global Firms; Circular Economy; Recycling; Societal Accounting; Global Markets

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DOI: http://dx.doi.org/10.4468/2020.1.04lambin

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