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Keywords: Sustainability reporting regulation
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (3): 600–625.
Published: 02 March 2022
... in determining the coverage of sustainability topics to the detriment of other stakeholders when companies suffer from regulatory pressures. Research limitations/implications The study contributes to disentangling the factors determining how companies respond to sustainability reporting regulation. Future...
