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1- OECD定义。2-G20/OECD公司治理2023，https：//www.oecd.org/en/publications/g20-oecd-principles-of-corporate-of-corporate-governance-2023_ ed750b30-en/full-report.en/full-report.html 3- iCgn Global Commentance。集成报告，https://integratedReporting.ifrs.org/resource/icgn-global-governance-principles/
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