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Keywords: Context-based indicators
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Journal Articles
Sustainability Accounting, Management and Policy Journal 1–34.
Published: 02 January 2026
... Fuzzy Delphi Context-based indicators Sustainability accounting and reporting This paper investigates the role of the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) in shaping sustainability reporting (SR) practices within cooperatives. In addition, this approach...
