The European Union (EU) Timber Regulation (EUTR) formally requires EU operators to conduct due diligence along their supply chains to prevent illegally sourced timber products from entering the European market. Little is known about the regulatory behaviour and motivations of operators to comply with this regulation. We explore the regulatory behaviour of companies by applying a synthesis of behavioural theories of regulatory compliance and transnational market regulation. Informed by qualitative and quantitative mixed methods, this study finds that EUTR compliance is influenced by operators' regulative, economic, normative and cultural‐cognitive motivations. The empirical analyses reveal that larger, publicly exposed companies are driven to comply through social pressure and the deterrence effect of sanctions and control. Operators' perceptions of the costs and benefits do not explain compliance behaviour in a significant, quantitative way. The Internal values to abide by the law are found to be a stronger motivator than economic cost–benefit calculations.

中文翻译：

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经济运营商如何以及为何遵守欧盟法律？德国企业层面对欧盟木材法规的反应分析

欧盟 (EU) 木材法规 (EUTR) 正式要求欧盟经营者对其供应链进行尽职调查，以防止非法来源的木材产品进入欧洲市场。人们对监管行为和运营商遵守该法规的动机知之甚少。我们通过综合运用监管合规和跨国市场监管的行为理论来探索公司的监管行为。通过定性和定量混合方法，本研究发现 EUTR 合规性受到运营商监管、经济、规范和文化认知动机的影响。实证分析表明，较大的、公开曝光的公司是通过社会压力以及制裁和控制的威慑作用而被迫遵守的。运营商对成本和收益的看法并不能以显着、定量的方式解释合规行为。研究发现，遵守法律的内在价值观比经济成本效益计算更具有激励作用。