“…Research into company practices to comply with regulatory regimes has been typically grounded in the assumption that compliance is desirable and the best societal outcomes are achieved by strict adherence to regulatory goals (Haines & Gurney, 2003). Regulatory scholarship either addresses compliance generically (Ayres & Braithwaite, 1992; Baldwin et al, 2012; Baldwin & Black, 2008; Nielsen & Parker, 2012) or considers compliance in relation to a single regulatory goal such as environmental performance (Gunningham et al, 2005; Ramírez & Palos‐Sánchez, 2018; Trevlopoulos et al, 2021; Ya'u et al, 2021), food safety (Brough et al, 2016; Fairman & Yapp, 2005; Fietz et al, 2018), and taxation (V. Braithwaite, 2016b; Larsen & Brøgger, 2021). Another strand of literature deals with the increasing complexity of regulation and thus the increasing compliance cost for companies (Herring, 2018; Younis et al, 2009).…”