Why Firms Intend to Adopt ISSB Standards Before Regulation: Evidence From an Emerging Muslim‐Majority Economy
なぜ企業は規制前にISSB基準を採用する意向を持つのか：新興イスラム諸国からの証拠 (AI 翻訳)
Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari
🤖 gxceed AI 要約
日本語
本研究は、モロッコ企業のISSB報告フレームワーク採用意向の決定要因を、普及理論に基づいて調査。303名の会計専門家データを用いた構造方程式モデリングの結果、宗教性と相対的優位性が直接的な影響を及ぼし、知覚コストとリスクは組織 readiness を介して間接的に影響することが明らかになった。特に、知覚コストは持続可能性変革への経路として機能する。
English
This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative advantage have direct effects, while perceived cost and risk influence indirectly through organizational readiness. Notably, perceived cost reframes financial investment as a pathway to sustainability transformation.
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
本論文は、日本企業がISSB基準を自発的に採用する際の文化的・倫理的要因を示唆する。特に宗教性が持続可能性への道徳的触媒となる点は、日本の企業文化における倫理規範や内部統制との比較に役立つ可能性がある。
In the global GX context
This paper provides novel evidence on ISSB adoption in an emerging Muslim-majority economy, highlighting cultural and ethical dimensions often overlooked in global disclosure scholarship. It underscores that organizational readiness mediates cost and risk perceptions, offering a framework applicable to other developing economies considering early adoption.
👥 読者別の含意
🔬研究者:Researchers in sustainability reporting and diffusion of innovations will find the mediating role of organizational readiness and the influence of religiosity on ISSB adoption intentions noteworthy.
🏢実務担当者:Corporate sustainability teams can leverage the finding that perceived cost, when reframed as a readiness driver, may facilitate strategic investment in ISSB preparedness.
📄 Abstract（原文）
ABSTRACT This study investigates the determinants shaping Moroccan companies' intention to adopt the International Sustainability Standards Board (ISSB) reporting framework, illuminating how cultural, ethical, and organizational factors converge in shaping sustainability practices in an emerging market. Grounded in the diffusion of innovations (DoI) theory, the research examines the roles of religiosity, perceived cost, perceived risk, and relative advantage, with organizational readiness conceptualized as a pivotal mediating construct. Drawing on data from 303 Moroccan accounting professionals, the study employs a dual structural equation modeling (SEM) approach—covariance based for model specification and partial least squares for structural testing—to ensure analytical robustness. The results reveal that religiosity and relative advantage exert direct and significant effects on adoption intention, while perceived cost and perceived risk influence adoption indirectly through organizational readiness. Notably, perceived cost emerges as the strongest driver of readiness, reframing financial investment as a pathway rather than a barrier to sustainable transformation. Beyond its empirical contributions, the study underscores the ethical and spiritual dimensions of sustainability, suggesting that religiosity—particularly within Islamic contexts—can act as a moral catalyst for environmental stewardship. By highlighting readiness as the linchpin connecting belief systems, economic considerations, and institutional behavior, the research enriches contemporary debates on sustainability reporting in developing economies and extends the moral discourse surrounding corporate engagement with the ISSB framework.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/bse.70856first seen 2026-05-05 19:44:09
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