RT info:eu-repo/semantics/article
T1 Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition
A1 Esteban Arrea, Rosa
A1 García Torea, Nicolás
K1 Sustainability reporting regulation
K1 Strategic responses
K1 Sustainability reporting
K1 Stakeholder demands
K1 Institutional pressure
K1 EU Non-Financial Reporting Directive
K1 Economía
K1 Economics
AB 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.
PB Emerald
SN 2040-8021
YR 2022
FD 2022-03
LK http://hdl.handle.net/10259/8903
UL http://hdl.handle.net/10259/8903
LA eng
DS Repositorio Institucional de la Universidad de Burgos
RD 23-nov-2024