Keywords: Deterrence theory
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2013) 4 (2): 216–235.
Published: 02 August 2013
... to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory motivation for such reports. Findings Within this paper it is argued that part of the motivation for some corporations to increase ESG disclosures is to avoid, or mitigate, the risk of class actions...

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