Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition
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 Dire...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2022 |
| País: | España |
| Institución: | Universidad de Burgos (UBU) |
| Repositorio: | Repositorio Institucional de la Universidad de Burgos (RIUBU) |
| OAI Identifier: | oai:riubu.ubu.es:10259/8903 |
| Acceso en línea: | http://hdl.handle.net/10259/8903 |
| Access Level: | acceso abierto |
| Palabra clave: | Sustainability reporting regulation Strategic responses Sustainability reporting Stakeholder demands Institutional pressure EU Non-Financial Reporting Directive Economía Economics |
| Sumario: | 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. |
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