Voluntary disclosure of Sustainable Development Goals in mandatory non-financial reports : the moderating role of cultural dimension
Year of publication: |
2022
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Authors: | Pizzi, Simone ; Del Baldo, Mara ; Caputo, Fabio ; Venturelli, Andrea |
Published in: |
Journal of international financial management & accounting. - Oxford : Wiley-Blackwell, ISSN 1467-646X, ZDB-ID 2016478-6. - Vol. 33.2022, 1, p. 83-106
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Subject: | accountability | cultural dimension | directive 2014/95/EU | Hofstede | SDGs | Nachhaltige Entwicklung | Sustainable development | Nationalkultur | National culture | Unternehmenspublizität | Corporate disclosure | Sustainable Development Goals | Sustainable development goals | Kultur | Culture | Kulturelle Identität | Cultural identity | UN-Entwicklungsziele | UN development goals | Berichtswesen | Reporting |
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