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G. Aguiar

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Open access Jun 2026

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading...

G. Aguiar · 0 citations

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