Mechanisms of Integration of International Sustainability Reporting Standards in the Context of an Emerging Market

Lamia El Bouanani ()
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Lamia El Bouanani: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - Cnam - Conservatoire National des Arts et Métiers [Cnam]

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Abstract: The research is aimed at investigating the mechanism of integration of international sustainability reporting standards in the context of an emerging market, by focusing on the case of Morocco. Our research question focuses on the mechanisms that enable the institutionalization of sustainability reporting standards and its integration into organizational process. The focus on the how helps us move from the perspective of adoption and use of reporting as a communication external tool to its usage as a tool to support external and internal stakeholder information needs. (Farooq and De Villiers, 2019, p. 1261) The aim of the research is to develop a conceptual framework to understand the mechanisms of local appropriation of international sustainability standards in an emerging market at the organizational and meso level, and to identify relevant factors for evaluating the conditions that would enable the implementation of quality sustainability reporting. The research will conduct a qualitative longitudinal analysis based on research intervention methodology within two publicly traded companies in Morocco operating in the banking and technology sectors. We rely on two theoretical frameworks: the neo-institutional theory (Friedland and Alford,1991; Thornton and al, 2012; Lawrence and Suddaby, 2006; Lawrence and al, 2011) and the tetranormalization theory (Savall and Zardet, 2005).

Keywords: Sustainability; sustainability reporting standards; Action research; Institutional theory; Emerging market (search for similar items in EconPapers)
Date: 2026-07-31
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Published in Academy of Management Annual Meeting, AOM, Jul 2026, Philadelphia (U.S.A.), United States

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