Frontmatter

Articles in the same Issue

1. Frontmatter
2. Research Articles
3. ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability: A Foreword
4. The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance
5. Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”
6. ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability
7. The Effects of Applying the ELI Recommendations for Corporate Sustainability: Illustrative Examples
8. Financial Sustainability of the Company and the Principle of Share Capital Maintenance
9. Accounting Policies and Dividend Limitation: A European Comparison
10. Important Features of Capital Maintenance in Germany
11. Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy
12. Accounting Standards for Equity Capital Management and Dividend Distributions in France
13. Financial Statements and the Determination of Distributable Profits in Croatia
14. Shareholders’ Equity and Dividend Regulation in Japan: How Can Financial Reporting and Capital Maintenance Be Reconciled?