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Purpose: This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf,...
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According to China’s green financial system (GFS) framework (2016), green investment is one of the key instruments to achieve sustainable development. This study intends to empirically evaluate the impact of China’s GFS framework on corporate green development. The study employed a...
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