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Keywords: Global reporting initiatives
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Journal Articles
Disclosure of corporate sustainability performance and firm performance in Asia
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (4): 414–443.
Published: 31 October 2018
.../approach The authors have collected the sustainability reports and annual reports of 111 firms from four Asian countries for a period of six years. Based on the framework of Global Reporting Initiatives (GRI, 3 and 3.1), content analysis is used for calculating the disclosure score of corporate...
