サステナビリティ報告のミクロ基盤：ISSB導入に関する自己決定理論

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

🔬研究者:Provides a novel theoretical lens (SDT) for understanding ISSB adoption, complementing institutional and structural explanations.

🏢実務担当者:Highlights the importance of competence-building and autonomy-supportive environments for meaningful sustainability reporting.

🏛政策担当者:Suggests that regulators should design capacity-building initiatives that fulfill psychological needs to ensure substantive compliance.

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.

• openalex https://doi.org/10.1002/bse.71490first seen 2026-09-03 05:03:08
• scopus https://api.elsevier.com/content/abstract/scopus_id/105048858774first seen 2026-09-06 05:56:50 · last seen 2026-09-17 05:41:23