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A Survey on Corporate Sustainability Reporting: The Case of Iran

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), 2019. Published by Science Publishing Group

Keywords

Sustainability Reporting, Corporate Sustainability, Assurance

References
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Cite This Article
  • 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
  • Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran

  • Department of Accounting, Faculty of Management and Accounting, Islamic Azad University-Islamshahr, Tehran, Iran

  • Department of Accounting, Faculty of Management and Accounting, Islamic Azad University-Islamshahr, Tehran, Iran

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