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Environmental impact assessment is currently the major Brazilian institution that routinely seeks community input about infrastructure projects. It is criticized both by activists who think it permits projects it should not and by project proponents who think that it is too slow and blocks...
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Purpose This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of...
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stimulate their participation in future funding schemes and related projects. It highlights some potential areas for research …
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