Exploring the Drivers of ESRS Compliance: A Behavioural Model of Adoption Intent in Sustainable Accounting Practices

The study examines the determinants of Romanian professional accountants' adoption of European Sustainability Reporting Standards (ESRS)‐related practices for implementing the ESRS, using an extended UTAUT model. By applying the PLS‐SEM method to a sample of 429 respondents, the research highlights the significant influence of performance expectancy, effort expectancy, social influence and facilitating conditions on behavioural intention and the actual professional use of ESRS‐related practices. The results indicate that the perceived strategic value of the standards, institutional support and stakeholder pressures are significant factors shaping professionals' engagement in the implementation process. Behavioural intention directly influences the actual use of ESRS‐related practices, which, in turn, significantly contributes to the perception of a positive impact on the accounting function. The study confirms the relevance of extending the UTAUT model to regulatory and professional practice contexts. It highlights the need for digitalisation, professional training and institutional support to facilitate the transition towards sustainable accounting. The conclusions offer theoretical and practical implications for regulators, professional bodies and the business environment, supporting the integration of ESRS requirements by effectively mobilising professional practices within corporate reporting processes.