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Sustainability Reporting and Consumers’ ProtectionKeywordsconsumer, integrated reporting, sustainability reporting AbstractThe present article analyses the corporative practices and the consumers’ protection from the perspective of sustainability reporting, offering a fundamental theory for the sustainability reporting domain, which explains why a company is responsible for consumers’ protection. Based on the domain literature and on qualitative data from reports recommended by Global Reporting Initiative, within the article there is developed a conceptualization of corporate practice regarding consumers’ protection, the research having implications for the practice in the domain and for further researches. (top)
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