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.

摘要

本研究探讨了由 2014/95/EU 指令解决的报告的非财务视角。所进行的分析定量和定性地评估转座。这通过阐明制度同构（模仿、强制和规范）如何影响所有欧盟成员国的采用过程来丰富现有文献。

这些发现提供了所有形式的同构的证据，受到模仿和规范压力的重大影响。因此，在与现有实践相似的基础上接受新规则的能力更高的国家，并依靠其在审计和报告方面的专业精神对变革保持更大的开放性，更有可能转换新指令。此外，制度同构对非财务披露的可比性、一致性、可访问性和及时性产生积极影响。最后，该研究提出了三种模式的映射可视化，表达了这项立法改革如何实现其预期结果——提高透明度。