Ten Theses on Black Hole Entropy
  I present a viewpoint on black hole thermodynamics according to which the entropy: derives from horizon "degrees of freedom"; is finite because the deep structure of spacetime is discrete; is "objective" thanks to the distinguished coarse graining provided by the horizon; and obeys the second law of thermodynamics precisely because the effective dynamics of the exterior region is not unitary. 
Rafael D. Sorkin (Perimeter Institute and Syracuse University)