The Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law
Bourgeois, Clémentine
The Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law - 2020.
69
After Pacte Law publication, will the shareholder vision of governance conveyed by IFRS change? By paving the way for an extended governance model, the Pacte law and the different previous reports restore the social and societal role of a company. Following its own objectives, the company embodies an “object of collective interest” (Notat & Sénard, 2018).
The Firm, Accounting and Law: stakes, risks and prospects in terms of the “Pacte” law - 2020.
69
After Pacte Law publication, will the shareholder vision of governance conveyed by IFRS change? By paving the way for an extended governance model, the Pacte law and the different previous reports restore the social and societal role of a company. Following its own objectives, the company embodies an “object of collective interest” (Notat & Sénard, 2018).
Réseaux sociaux