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The emergence of <IR>
Authors:N Rowbottom  J Locke
Institution:1. Department of Accounting, Birmingham Business School, College of Social Sciences, University of Birmingham, Birmingham B15 2TT, UK;2. Department of Accounting &3. Finance, Open University Business School, The Open University, Milton Keynes MK7 6AA, UK
Abstract:
Keywords:integrated reporting  sustainability reporting  ESG reporting  actor  network theory
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