TY  - JOUR 
AU  - Esteban Arrea, Rosa
AU  - García Torea, Nicolás
PY  - 2022
SN  - 2040-8021
UR  - http://hdl.handle.net/10259/8903
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...
LA  - eng
PB  - Emerald
KW  - Sustainability reporting regulation
KW  - Strategic responses
KW  - Sustainability reporting
KW  - Stakeholder demands
KW  - Institutional pressure
KW  - EU Non-Financial Reporting Directive
KW  - Economía
KW  - Economics
TI  - Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition
DO  - 10.1108/SAMPJ-07-2021-0292
T2  - Sustainability Accounting, Management and Policy Journal
VL  - 13
M2  - 600
ER  -