A Survey on Corporate Sustainability Reporting: The Case of Iran
Journal of Finance and Accounting
Volume 7, Issue 3, May 2019, Pages: 76-87
Received: May 17, 2019; Accepted: Jun. 17, 2019; Published: Jun. 27, 2019
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Bita Mashayekhi, Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran
Hossein Shaker Taheri, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University-Islamshahr, Tehran, Iran
Mehdi Momeni Taheri, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University-Islamshahr, Tehran, Iran
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Today, the issue of corporate sustainability is noted both in academic literature and in the business environment, and there are many companies and organizations that want to make their operations sustainable and communicate different dimensions of sustainability in their business to stakeholders through sustainability reporting. This paper seeks to provide a framework for corporate sustainability reporting by reviewing existing literature on sustainability reporting, taking into account the expertise of domestic experts, to provide a roadmap for developing corporate sustainability reports in Iran. The statistical population of this study includes professionals and academics, including university teachers and post- graduate students in business majors. Our sample was determined via judgment sampling and data was obtained through 119 designed questionnaires. The results of this research is summarized in a Corporate Sustainability Reporting Framework for Iran, which is developed based on Seven research questions related to preparers of sustainability reports; determinants of sustainability reporting; the content of sustainability reports; corporate governance mechanisms necessary for sustainability reporting; challenges and risks with regard to sustainability reporting; benefits of sustainability reports; and assurance of sustainability reports.
Sustainability Reporting, Corporate Sustainability, Assurance
To cite this article
Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri, A Survey on Corporate Sustainability Reporting: The Case of Iran, Journal of Finance and Accounting. Vol. 7, No. 3, 2019, pp. 76-87. doi: 10.11648/j.jfa.20190703.12
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