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Purpose: The purpose of this paper is to contribute to the socio-political role of materiality assessment in sustainability reporting literature and discuss the potential of materiality assessment to advance more inclusive accounting and reporting practices, in particular critical dialogic...
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Purpose – This paper aims to contribute to the understanding of the social aspects of corporate social responsibility (CSR) by studying a case of organizational downsizing. Design/methodology/approach – The paper uses a theoretical framework consisting of stakeholder theory and legitimacy...
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