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oai:riubu.ubu.es:10259/89032024-05-10T11:56:23Zcom_10259_8886com_10259_5086com_10259_2604com_10259_5238col_10259_8887col_10259_6212

2024-04-11T08:00:03Z urn:hdl:10259/8903 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 Sustainability reporting regulation Strategic responses Sustainability reporting Stakeholder demands Institutional pressure EU Non-Financial Reporting Directive 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. 2024-04-11T08:00:03Z 2024-04-11T08:00:03Z 2022-03 info:eu-repo/semantics/article 2040-8021 http://hdl.handle.net/10259/8903 10.1108/SAMPJ-07-2021-0292 eng Sustainability Accounting, Management and Policy Journal. 2022, V. 13, n. 3, p. 600-625 https://doi.org/10.1108/SAMPJ-07-2021-0292 http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/openAccess Atribución-NoComercial 4.0 Internacional Emerald