Keywords: Practice gap
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2018) 9 (4): 515–551.
Published: 08 June 2018
... of that academic-driven framework by mapping its elements onto a widely accepted, standardized controlling process for corporate energy management systems (EnMS). Understanding the academia–practice gap allows for a response to Cooremans’ request (2007, p. 77) to ask “where the initial idea is coming from...

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