Keywords: Domain-specific disclosure capability
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Journal Articles
Journal of Intellectual Capital (2026) 27 (7): 178–197.
Published: 21 September 2026
..., as the primary lever. In services, formal DEI governance (CSC) dominates; while in manufacturing, leadership commitment (CHC) is decisive. Originality/value The study introduces a strictly separated CIC–CDC measurement model, repositions CDC as a domain-specific disclosure capability, documents CHC dominance...

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