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This article has been written to provide an overview of a particular theoreticalperspective that has been used to explain why managers might elect to publiclydisclose information about particular aspects of their social or environmentalperformance[1]
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This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media...
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