Institutional Responses to Disability Employment: A Comparative Study of Major Corporations in Spain and France

ABSTRACT This article uses neo‐institutional theory to study isomorphic pressures on CSR policies regarding disability inclusion in CAC40 (France) and IBEX35 (Spain) companies, based on the analysis of 75 nonfinancial reports by NVIVO software.The results show that mimetic isomorphism predominates over coercive and normative pressures. This indicates a tendency toward homogenization of disability management strategies, attributed in part to flexible legislation and regulatory practices, such as CSR certifications, that are not disability‐focused.In practical terms, this mimicry may deepen the disparity between companies' claims of disability inclusion and their actual commitment, as reflected in the low representation of disabled employees in their workforce. The study also highlights strategies adopted by the most committed companies, providing innovative models to follow.