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Keywords: Appropriation
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Journal Articles
Between global standards and local realities: rethinking ESG integration in the Tunisian context
Available to Purchase
Journal:
Social Responsibility Journal
Social Responsibility Journal (2026) 22 (4): 804–822.
Published: 01 January 2026
...Tarek Ben Noamene Purpose This study aims to examine how managers of listed Tunisian companies appropriate global Environmental, Social and Governance ( ESG ) reporting standards within their specific institutional and organizational contexts. It investigates how ESG guidelines are interpreted...
