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Keywords: Quality of disclosures
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (3): 791–815.
Published: 05 February 2025
... achievements to stakeholders, and IR as a tool enabling companies to be transparent about their SDGs and achievements. Our research is a longitudinal study of disclosures of a New Zealand company in its integrated reports. We investigate the evolution in quality of disclosure in IR using the IIRC (2021...
