Business Strategy and the Environment· 2026Q1
The Micro‐Foundations of Sustainability Reporting: A Self‐Determination Theory on ISSB Implementation
- 1citations
- Q1SCImago
- 2026year
Short summary
Accounting professionals in emerging economies are more likely to engage substantively with ISSB sustainability standards when their basic psychological needs for autonomy, competence, and relatedness are met, with competence being the strongest driver.
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Key points
- Meaningful engagement with ISSB sustainability standards depends on internalizing principles, not just compliance.
- Fulfillment of autonomy, competence, and relatedness needs drives intrinsic motivation for sustainability reporting.
- Competence was the most influential psychological need, followed by autonomy and relatedness, in predicting satisfaction with ISSB application.
- All three psychological needs (autonomy, competence, relatedness) are indispensable conditions for authentic engagement with ISSB standards.
AI-generated from the title and abstract; the full text is not read.
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.
The authors' abstract, as published at the source. Business Strategy and the Environment, 2026 · DOI ↗
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Field: Strategy and Management
Strategy and ManagementBusiness, Management and Accounting