RT Journal Article T1 Responsibility, ethics an regulation: An impact assessment of Financial Fair Play Regulations in Spanish professional football A1 Fernández Villarino, Roberto A1 Domínguez Gómez, José Andrés AB Since the end of the 20th century football has become an ever-expanding business, especiallyin European economies. It has created internal pressures in the systemization of processes,regulatory control, professionalization of tasks and organizational modernization in general.In addition, the increasing social weight of football has led to calls for more ethical andresponsible business practice, more consistent with the contemporary social values currentlygaining ground in other sectors. From this perspective, we assess the reactions of the Spanishprofessional football sector to the compulsory application of responsible corporatemanagement criteria (Economic Control Regulation). We carried out a study of the cominginto effect of such regulation in professional clubs financial performance in two seasons,2010-11 and 2014-15 (before and after, respectively, the imposition of the ECR). Ourfindings show a marked improvement in financial indicators. The central discussion of thispaper focuses on ways that responsible management improves company profitability.Keywords: Corporate Social Responsibility, responsible business, financial compliance,football management, compliance culture. YR 2021 FD 2021-02-19 LK http://hdl.handle.net/10272/19395 UL http://hdl.handle.net/10272/19395 LA eng NO Fernandez Villarino, Roberto; Dominguez-Gomez, José Andrés (2021): Responsibility, ethics and regulation: An impact assessment of Financial Fair Play Regulations in Spanish professional football.. Advance. Preprint. https://doi.org/10.31124/advance.13652951.v1 DS Repositorio Institucional de la Universidad de Huelva RD 31 may 2026