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This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting … & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms …
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corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze … sustainability reporting in the logistics sector, with focus on environmental, social and economic indicators. An extensive …. Furthermore, sustainability reporting seems to be incompatible with daily operations, leading to obscurity in reports. This …
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