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BBA 3rd Year ( Semester 6) Unit - 4 Implementing Corporate governance standards in different jurisdictions

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Implementing Corporate governance standards in different jurisdictions, including the United  States, European Union countries and emerging countries. International Aspects of Corporate  Social Responsibility; Stakeholder engagement. Corporate Governance Standards United States Regulatory Framework : The U.S. corporate governance framework is primarily driven by federal laws like the Sarbanes-Oxley Act (SOX) of 2002, and regulations enforced by the Securities and Exchange Commission (SEC). Additionally, stock exchange rules, such as those from the NYSE and NASDAQ, play a significant role. Key Practices : Emphasis on board independence, audit committees, internal controls, and executive compensation transparency. European Union Regulatory Framework : The EU has a mix of regulations and directives, such as the EU Shareholder Rights Directive and the Corporate Sustainability Reporting Directive (CSRD). Individual member states also have their own corporate governance codes. Key Practices
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BBA 3rd Year ( Semester 6) Unit - 3 Corporate governance and Corporate social responsibility

Corporate governance and Corporate social responsibility -Introduction, Early roots of  corporate social responsibility. Does corporate social responsibility improve financial  performance? Sustainability and a stakeholder perspective. The Criticism of Corporate Social  Responsibility. Sustainability reporting Introduction Corporate Governance (CG) and Corporate Social Responsibility (CSR) are integral concepts in the modern business landscape, shaping how companies are directed and managed (CG) and how they impact society and the environment (CSR). CG refers to the systems, principles, and processes by which companies are governed, ensuring accountability, fairness, and transparency in a company's relationship with its stakeholders. CSR, on the other hand, encompasses the initiatives a company undertakes to manage its social, environmental, and economic effects on society responsibly. Early Roots of Corporate Social Responsibility The concept of CSR can be traced back to the early
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BBA 1st Year 2nd Sem MCQs on FMA-II

1.Which of the following depreciation methods assumes that an asset loses its value more rapidly in the earlier years of its useful life? A) Straight-line depreciation B) Double-declining balance depreciation C) Units of production depreciation D) Sum-of-the-years' digits depreciation 2. Under which depreciation method is the depreciation expense calculated based on the number of units produced or hours of operation? A) Straight-line depreciation B) Double-declining balance depreciation C) Units of production depreciation D) Sum-of-the-years' digits depreciation 3. Which depreciation method allocates an equal amount of depreciation expense to each year of an asset's useful life? A) Straight-line depreciation B) Double-declining balance depreciation C) Units of production depreciation D) Sum-of-the-years' digits depreciation 4. Which depreciation method is often considered the simplest and most commonly used for financial reporting purposes? A) Straight-line deprec
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