A Survey on Corporate Sustainability Reporting: The Case of Iran

Bita Mashayekhi; Hossein Shaker Taheri; Mehdi Momeni Taheri

doi:doi:10.11648/j.jfa.20190703.12

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A Survey on Corporate Sustainability Reporting: The Case of Iran

Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri

Published in Journal of Finance and Accounting (Volume 7, Issue 3)

Received: 17 May 2019 Accepted: 17 June 2019 Published: 27 June 2019

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Abstract

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.

Published in	Journal of Finance and Accounting (Volume 7, Issue 3)
DOI	10.11648/j.jfa.20190703.12
Page(s)	76-87
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Sustainability Reporting, Corporate Sustainability, Assurance

References

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APA Style

Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri. (2019). A Survey on Corporate Sustainability Reporting: The Case of Iran. Journal of Finance and Accounting, 7(3), 76-87. https://doi.org/10.11648/j.jfa.20190703.12

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ACS Style

Bita Mashayekhi; Hossein Shaker Taheri; Mehdi Momeni Taheri. A Survey on Corporate Sustainability Reporting: The Case of Iran. J. Finance Account. 2019, 7(3), 76-87. doi: 10.11648/j.jfa.20190703.12

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AMA Style

Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri. A Survey on Corporate Sustainability Reporting: The Case of Iran. J Finance Account. 2019;7(3):76-87. doi: 10.11648/j.jfa.20190703.12

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@article{10.11648/j.jfa.20190703.12,
  author = {Bita Mashayekhi and Hossein Shaker Taheri and Mehdi Momeni Taheri},
  title = {A Survey on Corporate Sustainability Reporting: The Case of Iran},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {3},
  pages = {76-87},
  doi = {10.11648/j.jfa.20190703.12},
  url = {https://doi.org/10.11648/j.jfa.20190703.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190703.12},
  abstract = {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.},
 year = {2019}
}

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TY  - JOUR
T1  - A Survey on Corporate Sustainability Reporting: The Case of Iran
AU  - Bita Mashayekhi
AU  - Hossein Shaker Taheri
AU  - Mehdi Momeni Taheri
Y1  - 2019/06/27
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190703.12
DO  - 10.11648/j.jfa.20190703.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 76
EP  - 87
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190703.12
AB  - 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.
VL  - 7
IS  - 3
ER  -

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Author Information

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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Plain Text BibTeX RIS

APA Style

Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri. (2019). A Survey on Corporate Sustainability Reporting: The Case of Iran. Journal of Finance and Accounting, 7(3), 76-87. https://doi.org/10.11648/j.jfa.20190703.12

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ACS Style

Bita Mashayekhi; Hossein Shaker Taheri; Mehdi Momeni Taheri. A Survey on Corporate Sustainability Reporting: The Case of Iran. J. Finance Account. 2019, 7(3), 76-87. doi: 10.11648/j.jfa.20190703.12

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AMA Style

Bita Mashayekhi, Hossein Shaker Taheri, Mehdi Momeni Taheri. A Survey on Corporate Sustainability Reporting: The Case of Iran. J Finance Account. 2019;7(3):76-87. doi: 10.11648/j.jfa.20190703.12

Copy | Download

@article{10.11648/j.jfa.20190703.12,
  author = {Bita Mashayekhi and Hossein Shaker Taheri and Mehdi Momeni Taheri},
  title = {A Survey on Corporate Sustainability Reporting: The Case of Iran},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {3},
  pages = {76-87},
  doi = {10.11648/j.jfa.20190703.12},
  url = {https://doi.org/10.11648/j.jfa.20190703.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190703.12},
  abstract = {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.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - A Survey on Corporate Sustainability Reporting: The Case of Iran
AU  - Bita Mashayekhi
AU  - Hossein Shaker Taheri
AU  - Mehdi Momeni Taheri
Y1  - 2019/06/27
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190703.12
DO  - 10.11648/j.jfa.20190703.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 76
EP  - 87
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190703.12
AB  - 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.
VL  - 7
IS  - 3
ER  -

Copy | Download