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Keywords: Value reporting
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (7): 90–123.
Published: 08 February 2023
... capitals Materiality Stakeholder engagement Value reporting In the past two decades, an increasing number of organisations have begun disclosing non-financial information to overcome the limits of traditional financial reporting (Gleeson-White, 2014 ; Hopwood, 2009). The phenomenon originated...
