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Abstract: Voluntary disclosure is the extension of corporate information besides the mandatory regulation and shareholder activism is a legal person that hold a particular amount of share in a registered firm. Previous studies show that movement toward both voluntary disclosure and shareholder activism increase rapidly over the decade. Based on the preliminary data from April 22, 2020, PRISMA tool used to filtering specific articles useful for this paper. The systematic review procedural divided into four phase: identification, screening, eligibility and article ready for analysis. Next, by using a systematic literature review, 23 articles related to the topic were analysed, examine and read through within the scope of this paper. All of the articles extracted from Scopus resources and systematically review by the authors. More specifically, VOSviewer tools used to identify the primary terms of keyword prior full literature review using network visualization map. Three main research questions were developed following the problem statements of this paper. The result shows that CSR as main frequent article based on author keyword meanwhile stakeholder as the main occurrence article based on index keyword. Specifically, this paper can be improved with searching techniques such as citation tracking, snowballing and contacting experts. |
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