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