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Onyekachi N. Okeke

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Review Open access Aug 2026

Stakeholders’ Perception of Sustainability Reports: A Comparative Study of GRI And SASB Users

The proliferation of sustainability reporting frameworks has intensified debate over which standards best serve stakeholder information needs. Using stakeholder theory and legitimacy theory, this study compares stakeholder perceptions of reports prepared under the Global Reporting Initiative (GRI) versus the Sustain...

Onyekachi N. Okeke · 0 citations

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