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Following the issuance of the revised Sustainability Reporting Guide, Malaysian public listed companies are expected to enhance the readability of corporate social responsibility reporting. We show the combined effects of the guide and the assurance of information on the readability of such reporting.

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This page is a summary of: Revised guidelines for sustainability reporting: readability and assurance, Management Decision, September 2023, Emerald,
DOI: 10.1108/md-09-2022-1215.
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