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managers, and consequently, academicians, too. This is due to the growing interest of awide range of stakeholders, such as …, designing and implementing a sustainability report that fits the needs ofthese different stakeholder groups is a challenge. The …
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The article explores the European legislative framework on corporate social responsibility (CSR) reporting. European companies have no general legal obligation under EU law to adopt CSR policies or to report on them. However, the 2003 Accounts Modernization Directive, which amends the Fourth and...
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