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Guthrie and Parker (1990) undertook a comparative analysis of corporate social-disclosure practices in the USA,the UK and Australia.Their findings include:
Interventions
Actions taken to improve a particular situation, especially in the context of health or social issues.
Social Context
The environment of people, cultures, institutions, and norms by which an individual is surrounded and influenced.
Situational Factors
External circumstances or conditions that can influence behavior, decisions, or outcomes.
Scientific Understanding
The comprehension and application of scientific methods and principles to explain phenomena and solve problems.
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