Institutional pressures and the eu taxonomy: toward sustainable transition within the emilia-romagna industrial ecosystem

This study explores the institutional drivers that shape organisational engagement in circular economy and sustainability practices, focusing on adopting the EU Taxonomy. The reported evidence is based on a large survey of the industrial production ecosystem in the Emilia-Romagna region (N=2000, >10% of the entire population). The statistical analysis based on effect sizes shows that isomorphic forces play a significant role in voluntary adoption choice (still very limited). Through Principal Component Analysis (PCA), the study identifies two homogeneous groups of institutional factors indicative of a complex, multidimensional legitimacy-seeking process. The findings highlight the predominant influence of normative logic, especially those associated with competitive advantage and alignment with supportive institutional frameworks, which increasingly inform approaches to resource governance and stakeholder involvement. These insights contribute to a deeper understanding of how institutional logics evolve and interact in shaping sustainable organisational behaviours, thereby enriching the broader discourse on institutional change and environmental governance.