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Olsen, B. C., Awuah-Offei, K., & Bumblauskas, D. (2021). Setting Materiality Thresholds for ESG Disclosures: A Case Study of U. S. Mine Safety Disclosures. Resources Policy, 70, Article ID: 101914.
https://doi.org/10.1016/j.resourpol.2020.101914

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