Signals of Legitimacy or Tools of Strategy? Investigating ESG Score Drivers in the Age of Sustainability Accounting Standardization, an Analysis of Canadian Firms

Scarfone, Joseph2026-01-232026-01-232026-01-232025-12-20https://hdl.handle.net/10012/22900ESG scores non-financial reporting sustainability reporting legitimacy theory TSX firms positive accountingenSignals of Legitimacy or Tools of Strategy? Investigating ESG Score Drivers in the Age of Sustainability Accounting Standardization, an Analysis of Canadian FirmsMaster Thesis