What question did this study set out to answer?

Evaluate the impact of Spanish Non-Financial Information regulation on sustainability reporting norms in the transport sector.

March 4, 2026Journal of Accounting & Organizational Change

Has the Spanish non-financial information regulation become a socially accepted norm?: Special emphasis on the road passenger transport sector

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Authors

JAJA AndradesUniversidad de Cádiz DMDomingo Martinez-MartinezUniversidad de Cádiz EBEstibaliz BiedmaUniversidad de Cádiz

Discussion

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Implication

Qualitative analysis reveals Spanish NFI regulation fails to establish social norm in road passenger transport sector, indicating need for improvement.

Key Points

Evaluate the impact of Spanish Non-Financial Information regulation on sustainability reporting norms in the transport sector.
Qualitative approach using interviews and document analysis
Focus on road passenger transport sector
Assessment of compliance with NFI regulation
Increased number of reporting companies over time
Coercive pressure from NFI regulation noted as a key factor
Regulation does not align with current practices and standards
Socio-political context limits the regulation's effectiveness

Cite This Study

Andrades et al. (2026) studied this question.

synapsesocial.com/papers/69a7cd2ad48f933b5eed943e https://doi.org/10.1108/jaoc-06-2025-0181

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Implication

Qualitative analysis reveals Spanish NFI regulation fails to establish social norm in road passenger transport sector, indicating need for improvement.

Has the Spanish non-financial information regulation become a socially accepted norm?: Special emphasis on the road passenger transport sector

Discussion

Member takes

Implication

Key Points

Cite This Study

Has the Spanish non-financial information regulation become a socially accepted norm?: Special emphasis on the road passenger transport sector

Discussion

Member takes

Implication

Key Points

Cite This Study

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