Are you a Targeter or an Abider? Why there are many ways to tick the environmental reporting box

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Deborah Philippe of HEC Lausanne argues the route a company chooses to disclose its environmental performance can tell us a lot about its green credentials

Whilst it is true that the majority of firms now publish some sort of environmental data, there are still very few legal requirements about the form these disclosures should take. As a result, the data...

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