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Keywords: Annual reports
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Journal Articles
Management & Sustainability: An Arab Review 1–19.
Published: 29 January 2026
... this objective, both form-oriented and meaning-oriented content analyses were conducted on water-related disclosures found in Bangladeshi companies’ annual reports. The findings were interpreted using Suchman's (1995) framework of legitimacy, encompassing pragmatic, moral, and cognitive perspectives. Findings...

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