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Keywords: Environmental disclosures
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (3): 551–576.
Published: 15 September 2025
...George Frederick Nel; Wafaa Salah; Nazim Hussain Purpose This study investigates how corporate governance (CG) influences the alignment between firms’ environmental performance and their environmental disclosure practices. Drawing on the concept of policy–practice decoupling, the study examines...

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