Table 1. Summarize of the institutional... | Emerald Publishing

Table 1.

Summarize of the institutional framework for sustainability reporting

Geographical context	Regulations	Policies and strategies	Standards
International initiatives	Directive 2014/95 on Non-financial reporting	UN SDGs UN DESD PRME	GRI
International initiatives	Renewed directive on Corporate sustainability reporting	UN SDGs UN DESD PRME	UNGC
National initiatives	Law 2/2011 on Sustainable economy	Spanish strategy on CSR Conceptual framework on CSR	AECA
	Law 11/2018 on Non-financial reporting	2015 University Strategy
	Law 11/2018 on Non-financial reporting	SDG–CRUE committee

Geographical context	Regulations	Policies and strategies	Standards
International initiatives	Directive 2014/95 onNon-financial reporting	UN SDGsUN DESDPRME	GRI
International initiatives	Renewed directive onCorporate sustainability reporting	UN SDGsUN DESDPRME	UNGC
National initiatives	Law 2/2011 onSustainable economy	Spanish strategy on CSRConceptual framework on CSR	AECA
	Law 11/2018 onNon-financial reporting	2015 University Strategy
	Law 11/2018 onNon-financial reporting	SDG–CRUE committee

Source: Authors’ own creation