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Keywords: Interlocking directors
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (3): 653–679.
Published: 10 January 2022
... the firm’s engagement in CSR reporting. Furthermore, this study shows that the influence of board interlocks on CSR reporting depends on the following three characteristics: status of the interlocking director, size of the linked CSR reporter and performance implications of previous CSR activities...
