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Corporate Sustainability is of utmost important for the survival of organizations and their future generations' stakeholders. To cope up with the globalized challenges, corporate all around the globe wants to consider applying a corporate sustainability plan by addressing their “Triple Bottom...
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Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested … accounting must be reconfigured in a larger context under the subtle influence of social and environmental attractors. Therefore …, we consider that besides the principles exposed in traditional accounting, a set of principles that underpin the role of …
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Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...
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