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Keywords: Gulf cooperation council (GCC)
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Journal Articles
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports
Sustainability Accounting, Management and Policy Journal (2021) 12 (5): 965–1002.
Published: 05 March 2021
... of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC). Design/methodology/approach First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five...
