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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Strategy and ManagementBusiness, Management and Accounting