Sürdürülebilirlik Raporlamasının Mikro-Temelleri: ISSB Uygulamasına İlişkin Öz-Belirleme Kuramı

Özet (abstract)

ABSTRACT This study investigates why accounting professionals in emerging economies, notably Morocco, adopt sustainability reporting standards (e.g., the International Sustainability Standards Board [ISSB] standards) as a form of symbolic compliance rather than substantive engagement. Building on this observation, the study develops a micro‐foundational explanation grounded in self‐determination theory (SDT), emphasising that meaningful engagement depends on the internalisation of sustainability principles rather than mere compliance. Anchored in SDT, the research explores how the fulfilment of the basic psychological needs of autonomy, competence and relatedness fosters intrinsic motivation and authentic internalisation of sustainability principles. Employing a multimethod quantitative approach, the study integrates generalised structured component analysis structural equation modelling (GSCA‐SEM) with necessary condition analysis (NCA) to assess both sufficiency and necessity among Moroccan accounting professionals. The results reveal that all three needs significantly predict satisfaction with ISSB application, with competence emerging as the most influential determinant and all three operating as indispensable conditions for meaningful engagement. These findings suggest that sustainability reporting cannot be fully explained by institutional or structural determinants alone, but requires attention to the motivational processes through which standards are enacted in practice. These findings underscore that psychological fulfilment is central to transforming external mandates into self‐endorsed professional values. The study advances sustainability reporting scholarship by introducing a motivational micro‐foundation for ISSB adoption, demonstrating that genuine commitment arises from self‐determined agency rather than coercive conformity. It offers practical insights for regulators and professional bodies seeking to cultivate autonomy‐supportive environments and competence‐enhancing initiatives that promote authentic and enduring engagement with global sustainability standards.

Yazarların özeti; kaynağından alınmıştır. Business Strategy and the Environment, 2026 · DOI ↗