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

doi:10.1108/SAMPJ-07-2021-0292

Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10259/8903

Título

Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition

Autor

Esteban Arrea, Rosa

García Torea, Nicolás

Publicado en

Sustainability Accounting, Management and Policy Journal. 2022, V. 13, n. 3, p. 600-625

Editorial

Emerald

Fecha de publicación

2022-03

ISSN

2040-8021

DOI

10.1108/SAMPJ-07-2021-0292

Resumo

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.

Palabras clave

Sustainability reporting regulation

Strategic responses

Sustainability reporting

Stakeholder demands

Institutional pressure

EU Non-Financial Reporting Directive

Materia

Economía

Economics

URI

http://hdl.handle.net/10259/8903