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Keywords: Normativity
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Journal Articles
Resisting sustainability reporting regulation in Europe: stakeholders’ barriers to the adoption of the corporate sustainability reporting directive
Available to Purchase
Journal:
Management Decision
Management Decision (2026) 64 (7): 2808–2827.
Published: 26 February 2025
...). Design/methodology/approach SRR stakeholders’ feedback collected during a public consultation conducted by the European Commission was qualitatively and quantitatively analysed employing qualitative content analysis, iterating multiple regression models and relying on the normativity concept...
