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Keywords: Mandatory CSR reporting
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Journal Articles
Journal:
Social Responsibility Journal
Social Responsibility Journal (2022) 18 (5): 897–917.
Published: 16 June 2021
... the maximum benefit from firms and, therefore, introduce mandatory CSR reporting (MCSR) in line with the sustainable development agenda (Ministry of Corporate Affairs, 2013). Firms are confronted with whether to engage third-party assurance (TPA) for credibility that leads to improvement in financial...
