نوع مقاله : مقاله پژوهشی
نویسندگان
1 دکتری حسابداری از دانشگاه مازندران
2 Faculty of Economic and Business Administration Department of Accounting (FEBA), University of Mazandaran Campus, Babolsar, Iran
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: Considering the importance of sustainability reporting among companies, and increasing international attention, and stakeholders' awareness of this importance, the purpose of this research is to explain a model for internal organizational factors affecting the disclosure of sustainability reporting. such a model can help accounting thinkers and company managers to gain a better understanding of the factors influencing the sustainability report and improve its quality.
Method: we obtain the organizational factors influencing sustainability reporting with first-order factor analysis, and then, along with other variables of the research, we obtain the effect of the obtained organizational factors on the disclosure score of sustainable reporting. Then we obtain the consequences of sustainability reporting with seemingly unrelated regression methods. The research sample also includes information related to 194 Tehran Stock Exchange companies, for the fiscal years 1390 to 1400, compiled from financial statements, management reports, and audit committee information.
Findings: The findings based on the measurement model and first-order confirmatory factor analysis show that twenty factors can be effective in reporting sustainability. We have obtained the effect of these factors on the disclosure score of the sustainability report and then we have examined the consequences of sustainability reporting.
Conclusion: The results of the research show that the factors affecting the sustainability report are classified in the form of eight dimensions company size, board of directors, ownership structure, regulatory structure and corporate governance structure, strategicness of the industry, profitability, and financial leverage. Also, there is a reciprocal relationship between sustainability report disclosure and return on equity.
Knowledge: It is hoped that these results can be effective for accountants and management in providing independent sustainability reports and joining the global community
کلیدواژهها [English]
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