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The influence of religion and state ownership on CSR disclosure quality: A case of the pharmaceutical industry in China
accountingadvertising-and-promotion-managementindustrial-and-organizational-psychologyindustrial-organizationpanel-datapharmaceutical-industryreligion
A growing amount of research has identified the importance of the institutional environment in determining the companies’ CSR disclosure (CSRD). This perspective suggests that companies in any society facing both formal and informal institutional constraints that they must follow to gain legitimacy.
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