The construction of the normative persuasion of social and environmental reporting regulation

MERCEDES LUQUE-VILCHEZ2026-01-292026-01-29202410.1108/SAMPJ-11-2023-08162-s2.0-85194484903https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/37832AccountingBusiness, Management and Accounting (all)Renewable Energy, Sustainability and the EnvironmentThe construction of the normative persuasion of social and environmental reporting regulationresearch article