...Issam Benhayoun Purpose The purpose of this study is to investigate the factors influencing the intention of Moroccan companies to adopt International Sustainability Standards Board ( ISSB ) standards, focusing on the roles of coercive, mimetic and normative pressures within the framework...

... SASB sustainability standards – recognized as a “source of guidance” by the ISSB – are associated with higher or lower quality ESG information. Design/methodology/approach The authors use a difference-in-difference design based on the staggered release of provisional SASB industry-specific...