2026-06-19T13:03:09Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/89032024-05-10T11:56:23Zcom_10259_8886com_10259_5086com_10259_2604com_10259_5238col_10259_8887col_10259_6212
Repositorio Institucional de la Universidad de Burgos
author
Esteban Arrea, Rosa
author
García Torea, Nicolás
2024-04-11T08:00:03Z
2024-04-11T08:00:03Z
2022-03
2040-8021
http://hdl.handle.net/10259/8903
10.1108/SAMPJ-07-2021-0292
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.
eng
Atribución-NoComercial 4.0 Internacional
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
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/8903/1/Esteban-sampj_2022.pdf
File
MD5
bae1b379ee80be34808458d25981621a
508123
application/pdf
Esteban-sampj_2022.pdf