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What is Manager Roles in Sustainability Accounting about?

This study explores the relationship between management roles and the types of sustainability information they utilize within companies, using contingency theory and the sustainability balanced scorecard framework. Interviews with managers from leading German and UK companies identified 116 roles and their corresponding sustainability information needs, revealing that different roles require distinct types of information to effectively address sustainability challenges. The findings aim to enhance understan

Author

Ravinesh Prasad

Language

EN