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

  1. Esteban-Arrea, R.
  2. Garcia-Torea, N.
Journal:
Sustainability Accounting, Management and Policy Journal

ISSN: 2040-803X 2040-8021

Year of publication: 2022

Volume: 13

Issue: 3

Pages: 600-625

Type: Article

DOI: 10.1108/SAMPJ-07-2021-0292 GOOGLE SCHOLAR