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. 2023 Mar 28;9(4):e14893. doi: 10.1016/j.heliyon.2023.e14893

Table 4.

Drivers of sustainability reporting.

BUSINESS DRIVERS INSTITUTIONAL DRIVERS
- Board of Directors - Legal system
- Mission/Vision/Statement of Intent - Economics and finance
- Company size - NGO Collaborations
- Sector of belonging - Cultural system
- Profitability - Technological system
- Growth opportunity - Education and work

Source: Original material from the author.