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Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...
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Purpose – The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure have not been extensively investigated. The purpose of this paper is to report the requirements of...
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