Better Accounting for Corporate Shareholding and Environmental Protection

European Company Law, Volume 11 (2014) / Issue 2

University of Oslo Faculty of Law Research Paper No. 2014-28

5 Pages Posted: 27 Jul 2014

See all articles by Yuri Biondi

Yuri Biondi

French National Center for Scientific Research (CNRS)

Date Written: July 25, 2014

Abstract

This article purports to better represent and control the relationship between shareholding and the business firm, by balancing shareholding rights and obligations with other stakeholders' interests and the general interest. On this basis, EU accounting for environmental liability provisioning is improved through capitalization and securitization of nominal estimates of future expenditure to cover environmental future costs which are voluntary or compulsory incurred.

Suggested Citation

Biondi, Yuri, Better Accounting for Corporate Shareholding and Environmental Protection (July 25, 2014). European Company Law, Volume 11 (2014) / Issue 2; University of Oslo Faculty of Law Research Paper No. 2014-28. Available at SSRN: https://ssrn.com/abstract=2471519 or http://dx.doi.org/10.2139/ssrn.2471519

Yuri Biondi (Contact Author)

French National Center for Scientific Research (CNRS) ( email )

IRISSO - University Paris Dauphine PSL
Place Marechal Lattre Tassigny
75016 Paris
France

HOME PAGE: http://yuri.biondi.free.fr/

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