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Objective: The objective of the article is to explore and assess whether the SFDR legal framework creates a legitimate, effective, and efficient mechanism that supports a genuinely sustainable investment and eliminates greenwashing and other trade-offs. It targets the Regulation (EU) 2019/2088...
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Purpose - The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those reported activities correspond to the companies' narratives about sustainability. That is to ascertain how people...
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