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Keywords: Stakeholder engagement
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 615–652.
Published: 17 July 2026
...-level stakeholder engagement, and sustainability reporting quality mediate this relationship. In addition, the study explores how sustainability committee characteristics influence CSR performance. Design/methodology/approach Using a novel dataset of 27,966 US firm-year observations, this study...
