TY  - GEN 
AU  - Andrades Peña, Francisco Javier
AU  - Martínez Martínez, Domingo
AU  - Biedma López, Estíbaliz
AU  - Larrán Jorge, Manuel
A4  - Economía Financiera y Contabilidad
PY  - 2026
SN  - 1839-5473
SN  - 1832-5912
UR  - http://hdl.handle.net/10498/39112
AB  - The main goal of this paper is to evaluate the impact of Spanish Non-Financial Information (NFI) regulation on the processes driving sustainability reporting (SR) in becoming a social norm in Spain. The focus is placed specifically on the road...
LA  - eng
PB  - Emerald Publishing Limited
KW  - Normativity
KW  - Road passenger transport sector
KW  - Spain
KW  - Qualitative research
KW  - Sustainability reporting
TI  - Has the Spanish non-financial information regulation become a socially accepted norm?: Special emphasis on the road passenger transport sector
DO  - https://doi.org/10.1108/JAOC-06-2025-0181
ER  -