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Keywords: institutional theory
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Journal Articles
Accounting Horizons (2024) 38 (1): 123–138.
Published: 01 March 2024
.... In this paper, we study the introduction of diversity disclosure legislation in the European Union that mandates corporate diversity disclosures, and we analyze how 30 large German companies disclose diversity in their annual reports. Drawing on institutional theory and Oliver’s (1991) seminal work...