Browsing Artículos (Contabilidad y Economía Financiera) by Subject "Institutional theory"
Now showing items 1-3 of 3
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Article
Are institutional investors “in love” with the sustainable development goals? Understanding the idyll in the case of governments and pension funds
(John Wiley & Sons, 2022)Considering the key role that companies must play to achieve the Sustainable Development Goals (SDGs), this paper aims to ...
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Article
Components of countries’ regulative dimensions and voluntary carbon disclosures
(MDPI, 2021)The previous literature has demonstrated that countries’ regulative contexts positively influence voluntary corporate ...
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Article
The influence of countries' climate change-related institutional profile on voluntary environmental disclosures
(Wiley, 2021)This paper analyzes how the regulative, normative, and cultural dimensions of institu- tions exert pressure both on ...