Table 3.

Summary of data sources and data analysis

Research questionData sourcesAnalytical procedure
RQ1: How has SR activity evolved within the road passenger transport sector from 2010 to 2022?Corporate reportsDescriptive analysis
RQ2: What actors, including the regulator through Law 11/2018 on NFI, have significantly influenced SR activities in the Spanish road passenger transport sector?Interviews and sustainability reporting regulationThematic content analysis
Sustainability reporting regulationInductive content analysis
RQ3: Has Law 11/2018 on NFI become a socially accepted norm in sustainability reporting in Spain?InterviewsThematic content analysis
Sustainability reporting regulationInductive content analysis
Professional reports
Media articles
Source(s): Authors’ own work

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