Keywords: U-shaped relationship
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Journal Articles
Journal of Applied Accounting Research 1–30.
Published: 09 September 2026
... governance Social and environmental accounting and accountability (SEAA) U-shaped relationship Greenwashing While ESG reporting has become increasingly institutionalized (Das et al., 2024 ; Friede et al., 2015 ; Matos, 2020), a critical disconnect persists: elevated ESG scores...

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