000126351 001__ 126351 000126351 005__ 20251219150010.0 000126351 0247_ $$2doi$$a10.3390/su15118493 000126351 0248_ $$2sideral$$a133769 000126351 037__ $$aART-2023-133769 000126351 041__ $$aeng 000126351 100__ $$aÁlvarez-Etxeberria, Igor 000126351 245__ $$aNon-financial disclosure: isomorphism effect in the face of new regulation 000126351 260__ $$c2023 000126351 5060_ $$aAccess copy available to the general public$$fUnrestricted 000126351 5203_ $$aThe purpose of this paper is to study the mimetic isomorphism process among firms in a context of expectations of further non-financial disclosure regulation. From the new institutionalism theory approach, we study the effect that the 2014/95/EU Directive transposition into the Spanish law had on 120 companies over an eight-year period and the isomorphism determined by their activity and leadership in reporting before (expectations period) and after the law enactment. Before the law, a trend to increase disclosure was observed, especially among environmentally sensible sectors and low-level reporting firms, while afterwards, the trend was reversed except for leading companies, highlighting the prevalence of the mimetic and normative isomorphism. This work deepens understanding of the adoption processes of coercive norms based on mimetic behaviors and coercive isomorphisms and helps in predicting the effect of a given norm after its announcement and approval, supporting more efficient designs for future legislation. 000126351 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es 000126351 590__ $$a3.3$$b2023 000126351 592__ $$a0.672$$b2023 000126351 591__ $$aENVIRONMENTAL SCIENCES$$b159 / 358 = 0.444$$c2023$$dQ2$$eT2 000126351 591__ $$aENVIRONMENTAL STUDIES$$b66 / 182 = 0.363$$c2023$$dQ2$$eT2 000126351 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b58 / 91 = 0.637$$c2023$$dQ3$$eT2 000126351 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b58 / 91 = 0.637$$c2023$$dQ3$$eT2 000126351 593__ $$aGeography, Planning and Development$$c2023$$dQ1 000126351 593__ $$aEnergy Engineering and Power Technology$$c2023$$dQ2 000126351 593__ $$aEnvironmental Science (miscellaneous)$$c2023$$dQ2 000126351 593__ $$aRenewable Energy, Sustainability and the Environment$$c2023$$dQ2 000126351 593__ $$aHardware and Architecture$$c2023$$dQ2 000126351 593__ $$aManagement, Monitoring, Policy and Law$$c2023$$dQ2 000126351 593__ $$aComputer Networks and Communications$$c2023$$dQ2 000126351 594__ $$a6.8$$b2023 000126351 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000126351 700__ $$0(orcid)0000-0003-2717-8389$$aMarco-Fondevila, Miguel$$uUniversidad de Zaragoza 000126351 700__ $$aZamora-Ramírez, Constancio 000126351 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab. 000126351 773__ $$g15, 11 (2023), 8493 [22 pp.]$$pSustainability (Basel)$$tSustainability (Switzerland)$$x2071-1050 000126351 8564_ $$s1101743$$uhttps://zaguan.unizar.es/record/126351/files/texto_completo.pdf$$yVersión publicada 000126351 8564_ $$s2706002$$uhttps://zaguan.unizar.es/record/126351/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000126351 909CO $$ooai:zaguan.unizar.es:126351$$particulos$$pdriver 000126351 951__ $$a2025-12-19-14:58:13 000126351 980__ $$aARTICLE