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This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50,000, with the greatest increase in Germany. For 2025,...
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This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...
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