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Financial statements are increasingly accompanied by sustainability-related disclosures, covering companies' environmental, social and governance (ESG) impacts and characteris- tics. Why do companies report such sustainability

Financial statements are increasingly accompanied by sustainability-related disclosures, covering companies' environmental, social and governance (ESG) impacts and characteris- tics.

Why do companies report such sustainability and ESG-related information and how useful is it to users of annual reports?

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