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dc.contributor.authorEsteban Arrea, Rosa
dc.contributor.authorGarcía Torea, Nicolás 
dc.date.accessioned2024-04-11T08:00:03Z
dc.date.available2024-04-11T08:00:03Z
dc.date.issued2022-03
dc.identifier.issn2040-8021
dc.identifier.urihttp://hdl.handle.net/10259/8903
dc.description.abstractPurpose: 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.en
dc.format.mimetypeapplication/pdf
dc.language.isoenges
dc.publisherEmeralden
dc.relation.ispartofSustainability Accounting, Management and Policy Journal. 2022, V. 13, n. 3, p. 600-625en
dc.rightsAtribución-NoComercial 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectSustainability reporting regulationen
dc.subjectStrategic responsesen
dc.subjectSustainability reportingen
dc.subjectStakeholder demandsen
dc.subjectInstitutional pressureen
dc.subjectEU Non-Financial Reporting Directiveen
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.titleStrategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transpositionen
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1108/SAMPJ-07-2021-0292es
dc.identifier.doi10.1108/SAMPJ-07-2021-0292
dc.journal.titleSustainability Accounting, Management and Policy Journalen
dc.volume.number13es
dc.issue.number3es
dc.page.initial600es
dc.page.final625es
dc.type.hasVersioninfo:eu-repo/semantics/acceptedVersiones


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