126351 20251219150010.0 doi 10.3390/su15118493 sideral 133769 ART-2023-133769 eng Álvarez-Etxeberria, Igor Non-financial disclosure: isomorphism effect in the face of new regulation 2023 Access copy available to the general public Unrestricted The 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. info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es 3.3 2023 ENVIRONMENTAL SCIENCES 159 / 358 = 0.444 2023 Q2 T2 ENVIRONMENTAL STUDIES 66 / 182 = 0.363 2023 Q2 T2 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 58 / 91 = 0.637 2023 Q3 T2 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 58 / 91 = 0.637 2023 Q3 T2 0.672 2023 Geography, Planning and Development 2023 Q1 Energy Engineering and Power Technology 2023 Q2 Environmental Science (miscellaneous) 2023 Q2 Renewable Energy, Sustainability and the Environment 2023 Q2 Hardware and Architecture 2023 Q2 Management, Monitoring, Policy and Law 2023 Q2 Computer Networks and Communications 2023 Q2 6.8 2023 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Marco-Fondevila, Miguel Universidad de Zaragoza (orcid)0000-0003-2717-8389 Zamora-Ramírez, Constancio 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 15, 11 (2023), 8493 [22 pp.] Sustainability (Basel) Sustainability (Switzerland) 2071-1050 1101743 http://zaguan.unizar.es/record/126351/files/texto_completo.pdf Versión publicada 2706002 http://zaguan.unizar.es/record/126351/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:126351 articulos driver 2025-12-19-14:58:13 ARTICLE