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Jueves 19 de diciembre de 2019

Seminario: The social constitution of non-financial reporting regulation: agency, structure and conflict

Por INARBE

El Instituto INARBE organiza este seminario

Ponente: Javier Husillos (INARBE-Universidad Pública de Navarra)

Día: Miércoles 19 de diciembre

Hora: 12:00

Lugar: Sala de Conferencias. Centro Jerónimo de Ayanz

Abstract
This paper explores the influence of agency and structures in the constitution of a particular process of non-financial reporting regulation. The empirical setting deepens on the social constitution of non-financial reporting regulation, the actors involved in them and their relationships. The empirical setting comprises the Spanish CSR regulation context in 2008-2017 and focuses on Directive 2014/95/EU on non-financial disclosure, the State Council on CSR of 2008, the Sustainable Economy Law 2/2011 of 4 March and the Royal Decree-Law 18/2017 of November 2017. This last regulation has transposed Directive 2014/95/EU to the Spanish context. Under insights from structuration theory and the political-sociological approach to law and regulation, this paper explores through qualitative interviews the manner in which the interactions between the actors participating in what we call the ‘Spanish non-financial reporting regulation field’ are produced and reproduced by both the agency of actors and structural elements (for example, taken-for-granted assumptions). In doing so, this paper tries to respond the call made in Covaleski, Dirsmith and Weiss (2013) for further research applying structuration theory in the investigation of how law and regulation are socially constructed. In that respect, this paper enriches Bebbington et al. (2012), who pointed out the relevance of both agency and structural elements in non-financial reporting regulation, but did not analyze the interplay between agencies and structures to produce a particular form of non-financial reporting regulation.

 



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