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Elena Fleacă

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Conference Open access Aug 2026

Knowledge Management Processess and Cultural Context in ESG Disclosure: A SIPOC Conceptual Framework

Environmental, Social, and Governance (ESG) disclosure has become a central organisational practice through which sustainability-related knowledge is created, shared, and communicated to internal and external stakeholders. While prior research has extensively examined ESG reporting from regulatory, compliance, and perf...

Elena Fleacă, Andrzej Marcinkowski, Zdeňka Konečná et al. · 0 citations

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