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Keywords: Self-regulation
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Journal Articles
The failure of transparency as self-regulation
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Sustainability Accounting, Management and Policy Journal (2023) 14 (4): 852–876.
Published: 20 February 2023
... a transparency norm may undermine accountability for the impacts of the organisation and hinder alignment of business models and corporate strategies with sustainable development. Originality/value The paper contributes to a theoretical understanding of transparency as a form of self-regulation and has...
