Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition

Esteban Arrea, Rosa; García Torea, Nicolás

doi:10.1108/SAMPJ-07-2021-0292

dc.contributor.author	Esteban Arrea, Rosa
dc.contributor.author	García Torea, Nicolás
dc.date.accessioned	2024-04-11T08:00:03Z
dc.date.available	2024-04-11T08:00:03Z
dc.date.issued	2022-03
dc.identifier.issn	2040-8021
dc.identifier.uri	http://hdl.handle.net/10259/8903
dc.description.abstract	Purpose: 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.mimetype	application/pdf
dc.language.iso	eng	es
dc.publisher	Emerald	en
dc.relation.ispartof	Sustainability Accounting, Management and Policy Journal. 2022, V. 13, n. 3, p. 600-625	en
dc.rights	Atribución-NoComercial 4.0 Internacional	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc/4.0/	*
dc.subject	Sustainability reporting regulation	en
dc.subject	Strategic responses	en
dc.subject	Sustainability reporting	en
dc.subject	Stakeholder demands	en
dc.subject	Institutional pressure	en
dc.subject	EU Non-Financial Reporting Directive	en
dc.subject.other	Economía	es
dc.subject.other	Economics	en
dc.title	Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition	en
dc.type	info:eu-repo/semantics/article	es
dc.rights.accessRights	info:eu-repo/semantics/openAccess	es
dc.relation.publisherversion	https://doi.org/10.1108/SAMPJ-07-2021-0292	es
dc.identifier.doi	10.1108/SAMPJ-07-2021-0292
dc.journal.title	Sustainability Accounting, Management and Policy Journal	en
dc.volume.number	13	es
dc.issue.number	3	es
dc.page.initial	600	es
dc.page.final	625	es
dc.type.hasVersion	info:eu-repo/semantics/acceptedVersion	es