← 論文一覧に戻る

サステナビリティ報告における模倣と使用：モロッコにおけるISSB採用意図のマルチメソッド分析

Of Mimicry and Use in Sustainability Reporting: A Multi‐Method Analysis of ISSB Adoption Intention in Morocco (原題)

Issam Benhayoun

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-09-04#AI×ESGOrigin: Global対象セクター: finance
DOI: 10.1002/csr.70965
原典: https://doi.org/10.1002/csr.70965

🤖 gxceed AI 要約

日本語

本研究は、モロッコの会計専門家335名を対象に、ISSB基準の採用意図を規定する要因を分析。制度的圧力は、知覚された有用性と容易性を通じてのみ採用意図に影響することを実証。機械学習（Random Forest, XGBoost）と構造方程式モデリングを組み合わせ、知覚された容易性が必要条件であることを発見。新興国におけるISSB採用の不均一性を説明する理論的枠組みを提供。

English

This study analyzes factors determining ISSB adoption intention among 335 Moroccan accounting professionals. It demonstrates that institutional pressures influence adoption intention only through perceived usefulness and ease of use. Using machine learning (Random Forest, XGBoost) and SEM, it finds perceived ease of use is a necessary condition. Provides a theoretical framework explaining heterogeneity in ISSB adoption in emerging economies.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ基準の適用が始まる中、会計専門家の認知が導入の成否を左右することを示唆。日本企業の開示実務においても、制度圧力だけでなく実務家の受容性が重要であることを示す。

In the global GX context

As ISSB standards gain global traction, this study highlights the role of individual perceptions in adoption, relevant for jurisdictions implementing ISSB (e.g., SEC, CSRD). It underscores the need for capacity building and user-friendly guidance to ensure effective adoption.

👥 読者別の含意

🔬研究者:Provides a multi-method framework combining SEM and ML to study ISSB adoption, applicable to other emerging economies.

🏢実務担当者:Highlights the importance of perceived ease of use in adopting ISSB standards, suggesting training and tools are critical.

🏛政策担当者:Suggests that regulatory pressure alone is insufficient; fostering positive perceptions among professionals is key for successful ISSB implementation.

📄 Abstract（原文）

ABSTRACT This study examines ISSB sustainability reporting standards adoption intention in Morocco by addressing a central theoretical problem: why similar institutional pressures lead to heterogeneous adoption outcomes. We argue that external pressures translate into adoption intention primarily when they are cognitively internalised by organisational actors through perceived usefulness and feasibility. Using data from 335 Moroccan accounting professionals, the study tests a multi‐level behavioural model linking mimetic and normative pressures to individual adoption intention through perceived usefulness (PU) and perceived ease of use (PEOU). A multi‐method design combining Covariance‐Based Structural Equation Modelling (CB‐SEM), Generalized Structured Component Analysis (GSCA), Multi‐Group Analysis (MGA), Necessary Condition Analysis (NCA) and machine learning models (Random Forest and XGBoost supported by SHAP values) is employed. Results show that institutional pressures significantly influence individual adoption intention, but primarily through PU and PEOU. Importantly, PEOU emerges as a necessary condition, indicating that a minimum threshold of perceived feasibility is required before individual accounting professionals express an intention to adopt ISSB standards. PU is the strongest predictor but not indispensable. The study contributes by demonstrating that heterogeneous adoption intentions are not driven by institutional pressures alone, but by the way these pressures are cognitively interpreted and evaluated by individual accounting professionals, offering a more precise explanation of variability in ISSB adoption intention in emerging economies.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。