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Providing greater interactivity is a step forward in sustainability reporting. Interactivity includes mechanisms to involve key target groups and give feedback, facilities for user control, and opportunities to select report contents and design. These features determine users' satisfaction,...
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-financial reporting quality (NFRQ) in the mandatory NFR of the 100 largest banks operating in Germany over three years, and identify …
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This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by investigating the further reporting environment. The results...
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