TY  - JOUR 
AU  - Luque Vílchez, Mercedes
AU  - Husillos Carqués, Francisco Javier
AU  - Larrinaga González, Carlos
PY  - 2024
SN  - 2040-8021
UR  - https://hdl.handle.net/10259/11391
AB  - Purpose:
This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative...
LA  - eng
PB  - Emerald
KW  - Sustainability
KW  - Regulation
KW  - Social and environmental reporting
KW  - Normative persuasion
KW  - Responsabilidad social de la empresa
KW  - Social responsibility of business
KW  - Auditoría ambiental
KW  - Environmental auditing
TI  - The construction of the normative persuasion of social and environmental reporting regulation
DO  - 10.1108/SAMPJ-11-2023-0816
T2  - Sustainability Accounting, Management and Policy Journal
VL  - 15
M2  - 34
ER  -