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Keywords: M49
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025)
Published: 13 May 2025
..., as well as to regulators, standard-setters and academics. CSR pronouncements Harmonisation CSR reporting Institutional theory M41 M49 According to institutional theory, a company operates within the bounds and norms of society (Guler et al., 2002) and CSR reporting can work...
