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Keywords: Institutional design
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2014) 5 (1): 2–21.
Published: 11 February 2014
... with them in various ways. There are also substantial differences in the institutional design of PCS with regard to the standard-setting process, ex-ante conformity assessment and ex-post verification procedures. Consequently, what determines the institutional design of PCS has attracted growing attention...

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