# The role of moderation activities the influence of the audit committee and the board of directors on the planning of the sustainability report

> Research article (Cogent Business & Management, 2022) · cited 29× · AI/ML

**Wikidata**: [openalex:W4313418385](https://www.wikidata.org/wiki/openalex:W4313418385)  
**Source**: https://4ort.xyz/entity/the-role-of-moderation-activities-the-influence-of-the-audit-committee-and-the-board-of-directors-on-the-planning-of-the