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Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make complete and transparent sustainability...
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This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …
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