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• W3214156746 abstract "This study explores the non-financial perspective of reporting settled by the Directive 2014/95/EU. The analyses conducted assess transposition both quantitatively and qualitatively. This enriches the existing literature by shedding light on how institutional isomorphism (mimetic, coercive, and normative) influenced the adoption process across all EU Member States.The findings provide evidence of all forms of isomorphism, with significant influences from the mimetic and normative pressures. Thus, countries with a higher ability to embrace new rules based on resemblance with existing practice, and relying on greater openness towards change sustained by their professionalism in auditing and reporting, were more likely to transpose the new Directive. Moreover, the institutional isomorphism positively influenced comparability, consistency, accessibility and timeliness of non-financial disclosure. Finally, the study brings forth a mapping visualisation of the three patterns expressing how this legislative reform achieved its desired outcome – enhanced transparency." @default.
• W3214156746 created "2021-11-22" @default.
• W3214156746 creator A5039597130 @default.
• W3214156746 date "2021-07-18" @default.
• W3214156746 modified "2023-10-15" @default.
• W3214156746 title "Enhancing transparency through the new Directive 2014/95/EU transposition – An institutional isomorphism perspective" @default.
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• W3214156746 doi "https://doi.org/10.1080/02102412.2021.1937850" @default.
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