The objective of this paper was to determine the impact produced by Directive 2014/95/EU on companies’ decisions regarding the assurance of non-financial information statements and the quality parameters under which this service is contracted. Following an analysis based on institutional theory, the results obtained for the reports issued by an international sample of 600 multinational companies in the period 2011–2018 show that the institutional pressures associated with this Directive contributed to an expansion of the assurance market, although they had only a moderate impact on the contractual conditions of the service. Complementary analyses suggest that the adoption of a limited scope in these assurance services may reflect the conservative outlook of auditors, as providers whose service is favoured in the new scenario. Additionally, we find that the influence of this legal framework is different in the United Kingdom from that in the other European countries. The research contributes to the literature by offering a novel understanding of the behaviour of assurance providers and of the quality of the service obtained.

中文翻译：

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欧盟非金融指令如何影响保险市场？

本文的目的是确定指令 2014/95/EU 对公司在保证非财务信息报表和签订该服务的质量参数方面的决策产生的影响。在基于制度理论的分析之后，2011-2018 年期间 600 家跨国公司的国际样本发布的报告的结果表明，与该指令相关的制度压力有助于扩大保险市场，尽管它们已经仅对服务的合同条件产生中等影响。补充分析表明，在这些鉴证服务中采用有限的范围可能反映了审计师的保守观点，因为在新情况下，审计师的服务受到青睐。此外，我们发现，这一法律框架在英国的影响与在其他欧洲国家不同。该研究通过对保证提供者的行为和所获得的服务质量提供新的理解，为文献做出了贡献。