Corporate Social Responsibility and Environmental Management· 2026Q1
Of Mimicry and Use in Sustainability Reporting: A Multi‐Method Analysis of ISSB Adoption Intention in Morocco
- 1citations
- Q1SCImago
- 2026year
Short summary
Accounting professionals in Morocco are more likely to intend to adopt ISSB sustainability reporting standards when they perceive the standards as useful (PU) and feasible (PEOU), with feasibility (PEOU) being a necessary condition for adoption intention.
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Strategy and ManagementBusiness, Management and Accounting