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Keywords: Normative persuasion
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (7): 34–62.
Published: 28 May 2024
... the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER...
