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<dc:creator>Esteban Arrea, Rosa</dc:creator>
<dc:creator>García Torea, Nicolás</dc:creator>
<dc:date>2022-03</dc:date>
<dc:description>Purpose:&#xd;
This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple stakeholder demands in shaping corporate responses to Law 11/2018 that transposes the EU Non-Financial Reporting Directive in Spain.</dc:description>
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<dc:language>eng</dc:language>
<dc:publisher>Emerald</dc:publisher>
<dc:title>Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition</dc:title>
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