“…Numerous studies have investigated the assumption that emotion regulation necessitates the engagement of cognitive effort, thereby entailing the expenditure of cognitive resources (e.g., Gyurak et al, 2011;Kinner et al, 2017;Ortner et al, 2016;Troy et al, 2018;Webb et al, 2012). It has been shown that subjective effort is reported during the implementation of ER strategies (e.g., Scheffel et al, 2021Scheffel et al, , 2023Troy et al, 2018;Urry et al, 2009) and that this effort is expressed in peripheral physiological markers, in particular in the pupillary response (e.g., Johnstone et al, 2007;Kinner et al, 2017;Richey et al, 2015;Scheffel et al, 2021;Urry et al, 2006Urry et al, , 2009van Reekum et al, 2007).…”