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Keywords: Sustainability reporting boundaries
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Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (7): 1535–1567.
Published: 01 July 2020
...Carla Antonini; Cornelia Beck; Carlos Larrinaga Purpose This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition...
