Replication Data for: Religiosity, Ethics, and Organizational Readiness: Pathways to ISSB Adoption in Morocco

Data were collected from 303 Moroccan accounting professionals intended to be analyzed using Structural Equation Modeling (SEM). Drawing on the Diffusion of Innovations (DoI) theory to examine the roles of religiosity, perceived cost, perceived risk, relative advantage, and the mediating effect of organizational readiness.