163964 20251121145034.0 doi 10.1080/02102412.2025.2583730 sideral 146099 ART-2025-146099 eng Yetano, Ana Universidad de Zaragoza (orcid)0000-0002-8197-7088 Does mandatory sustainability information foster the adoption of integrated reporting at Spanish state-owned enterprises? 2025 Access copy available to the general public Unrestricted The scenario created by sustainability reporting regulations has provided a special momentum for the analysis of the implementation of Integrated Reporting (IR). This study examines how sustainability regulation has fostered the implementation of sustainability reports and IR by large Spanish State-Owned Enterprises (SOEs), identifying the factors that explain their varying behaviours. The content of the reports highlights areas of common concern such as protecting diversity, gender equality and the environment. The results show that mandatory non-financial and sustainability reporting, without practical performance indicators and metrics, is not enough at present to introduce homogeneous and comparable sustainability reporting and IR at SOEs. The corporate governance is also a driver of different speeds in the development of practical sustainability reporting and IR. Our approach differs from previous research by exploring the intersection between mandatory and voluntary sustainability reporting at SOEs, where coercive forces may interact with legitimacy pressures in public sector companies. info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00 info:eu-repo/grantAgreement/ES/DGA/S56-20R info:eu-repo/grantAgreement/ES/UZ/JIUZ2024-CSJ-21 info:eu-repo/semantics/embargoedAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Torres, Lourdes Universidad de Zaragoza (orcid)0000-0003-4623-1448 García Rayado, Jaime Universidad de Zaragoza (orcid)0000-0002-1761-4119 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. (2025), [41 pp.] Rev. esp. financ. contab. Spanish journal of finance and accounting / Revista española de financiacion y contabilidad 0210-2412 783207 http://zaguan.unizar.es/record/163964/files/texto_completo.pdf Postprint info:eu-repo/date/embargoEnd/2027-05-09 2667454 http://zaguan.unizar.es/record/163964/files/texto_completo.jpg?subformat=icon icon Postprint info:eu-repo/date/embargoEnd/2027-05-09 oai:zaguan.unizar.es:163964 articulos driver 2025-11-21-14:41:11 ARTICLE