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Keywords: Board interlocks
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (3): 653–679.
Published: 10 January 2022
... to society and pursuit of product safety. This study aims to investigate whether and how board interlocks affect firms’ decisions with respect to CSR reporting. This study argues that board interlocks act as an important source of social pressure and firms are influenced by their peer firms to adopt CSR...
