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00925njm 22002777a 4500 dc Esteban Arrea, Rosa author García Torea, Nicolás author 2022-03 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. 2040-8021 http://hdl.handle.net/10259/8903 10.1108/SAMPJ-07-2021-0292 Sustainability reporting regulation Strategic responses Sustainability reporting Stakeholder demands Institutional pressure EU Non-Financial Reporting Directive Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition