جستجوی مقالات مرتبط با کلیدواژه « گزارشگری پایداری » در نشریات گروه « حسابداری »

The purpose of this research is to investigate the impact of sustainability reporting on profit manipulation with regard to the moderating role of institutional shareholders in companies listed on the Tehran Stock Exchange. Considering the importance of the topic of sustainability in this century, this research tries to investigate the impact of sustainability reporting on the manipulation of profits, considering the moderating role of institutional shareholders. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, of which 133 companies have been examined for this research. The results show that sustainability reporting has a negative and significant effect on profit manipulation. Institutional shareholders strengthen the relationship between sustainability reporting and earnings manipulation. These results are beneficial for several users of financial reporting such as investors, other stakeholders, auditors, financial analysts and researchers interested in understanding the level of quality of financial reporting in Tehran Stock Exchange. In addition, it provides a clear picture to the regulatory bodies in the Tehran Stock Exchange about the level of current corporate social responsibility reporting, financial reporting quality and transparency in the Tehran Stock Exchange, which is expected to help them to implement the regulations and laws related to this. Improve subjects which in turn help to achieve financial management perspective.

The aim of the current research is to investigate the impact of sustainability reporting on profit manipulation in companies listed on the Tehran Stock Exchange. The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies have been examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. Studies and empirical evidence show that companies that pay attention to sustainability reporting and have a high sustainable development index are less likely to engage in profit management. Researchers say that the quality and quantity of sustainability disclosure can reduce profit manipulation. in opportunistic behaviors.

We examine the role of internal auditors in the preparation of sustainability reporting, consulting and assurance services prior, during and after preparation.

We collect and analyze data by reviewing related literature, conducting interviews of 24 internal audit experts, and using theme-analysis method.

Our results show that internal auditors actively participate in: (1) promoting the sustainability culture and risks assessment prior to the preparation of sustainability reports; (2) assisting management during the preparation of sustainability reports by identifying stakeholders and important sustainability issues, considering sustainability in strategies, evaluating alignment of goals, strategies sustainability mission and designing the process of developing sustainability reports; and (3) performing assurance statements on sustainability reports and post-audit in importing sustainability reporting and assurance.

The results indicated 113 roles, of which 22 components are related to pre-development, 50 items during and 41 after-implementation of sustainability. The highest role in pre-development belongs to consulting services, during implementation both roles are recognized to the same extent, and after-deployment, assurance services is seen more.Contribution: Results show that internal auditors can play a crucial role in the preparations and development of sustainability reports. Results provide policy, practice and research implications for the emerging role of internal auditors in sustainability reporting and assurance.

Pension funds in Iran use defined benefit pension plan and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet the informational needs of stakeholders. Thus, the main issue is to identify the indicators and standards for comprehensive evaluation of financial sustainability. To address this issue, the theoretical foundations of sustainability evaluation of pension funds and the indicators applied by other countries and international organizations were examined. The indicators were presented to experts for receiving their opinions and in order to reach a consensus on key indicators a fuzzy Delphi method was applied. For ranking and developing a combined indicator, the final indicator was obtained using experts' opinions and the SWARA method. 27 indicators in four dimensions were extracted from the theoretical foundations: equity, adequacy, financial, and innovation. According to the results of the fuzzy Delphi method, 15 key indicators were confirmed finally. Among the key indicators, the support ratio obtained the first rank, while the replacement rate and penetration coefficient obtained the second and third ranks, respectively. The results of the SWARA method confirmed the combined indicator consisting of equity dimension (1 sub-indicator), adequacy dimension (3 sub-indicators), and financial dimension (11 sub-indicators). The weight of equity, adequacy and financial in the combined indicator is equal to 6%, 21%, and 73%, respectively. The support ratio, present value of Assets to Liabilities Ratio, and actuary analysis obtained ranks 1 to 3. the financial dimension has the highest importance,

The occurrence of a large number of scandals and financial corruption in some Iranian city councils and municipalities in the last decade shows evidence of unethical and irresponsible practices from the economic, social, and environmental dimensions. Also, the development process of cities and the consequent increase in municipal revenues, on the one hand, and the lack of proper supervision on the performance of municipalities due to the existence of the city council, on the other hand, have increased the power and authority of municipalities. Thus, municipalities face increasing pressure from citizens to have a broad attitude regarding their goals and activities in economic, social, and environmental dimensions. Sustainability reporting is one of the main drivers of change in the company's sustainability activities. Preparing a sustainability report can influence change in public sector organizations. Regarding the advantages of sustainability reporting in the various companies, including public and governmental organizations, to preserve the social rights of citizens, environmental resources, and the economic benefits of shareholders, the primary purpose of this research is to understand the current situation of sustainability reporting in municipalities, explaining its dimensions and indicators, and finally presenting a sustainability reporting model for municipalities.  The current research consists of three steps: 1. Identifying sustainability concepts and keywords in the literature using content analysis techniques; 2. Identifying the primary indicators of the topics discussed in the focus group using the coding method, 3. Using the method Delphi (which is conducted to validate the dimensions and indicators identified in the second stage), and 4. Finally, it will present the final sustainability reporting model for Iranian municipalities. In the first step, keywords that are used for sustainability reporting using the method of content analysis of sustainability reports of different cities (such as Sydney, Toronto, KF, Florida, and Dubai) and guidelines related to the field of sustainability (such as ESG, GRI, IFC, ISO26000, SASB, and CDP) were extracted. The necessary information was collected through the focus group in the second step, and the topics were discussed. The participants were selected from a group of experts from the Iranian municipalities (financial and economic, urban services, and green spaces). These people had the necessary knowledge, experience, expertise, scientific and professional sincerity in different ways and based on specific research. After identifying dimensions and indicators, we prepared and set up a questionnaire in the third step and distributed it to the experts from municipalities and other stakeholders. The Delphi method was used to create consensus and to screen sustainability categories. Finally, a proposed model of sustainability reporting for Iranian municipalities was presented. The findings show that the dimensions of sustainability reporting in municipalities include "economic", "environmental", "work and production", "management and human capital", "determinants of excellence and progress", and "reporting characteristics". Also, four indicators of economic performance, the economic conditions of the stakeholders, the municipalities' economic conditions, and the country's macroeconomic conditions are related to the economic dimension. Four indicators, including compatibility with the environment, environmental sustainability, infrastructure and facilities, and the allocation of facilities and privileges, are related to the environmental dimension. Six indicators, including sustainable supply chain, legal requirements, sustainable intellectual interaction (human capital), adherence to legal payments, use of technology, and corporate governance, belong to the work and production dimension. Six indicators of effective communication, ethical characteristics of accountants, the relationship between employee and manager, management ability, expert managers, and expert forces belong to the management and human capital dimension. Four indicators of participation and development of valuation methods, dealing without discrimination with offenders, criteria for determining rights and benefits, and responsibility and social involvement belong to the dimension of determinants of excellence and progress. Seven indicators, including accounting records, timeliness of report, compliance with accounting principles, neutrality of the report, report transparency, sources of collecting the report, and qualitative characteristics of the information, are the report's characteristics dimension. Sustainability reporting can be considered as a solution for making changes in the organizational management of municipalities, transparency in all municipal matters such as financial (economic), urban services and green space (environmental), social responsibility, and reacting to the requirements of all stakeholders. Exploring the sustainability reports of various cities in the world showed that they have no limitations on how to present and use the dimensions and indicators included in the current guidelines and standards, such as GRI, CDP, and SASB, to prepare the sustainability report. They do not follow a specified routine. In other words, in order to legitimize themselves, in line with accountability, these organizations voluntarily disclose sustainability reports. The results of this research can be utilized as a practical step to create the necessary understanding and motivation for sustainability reporting and to attract the managers' and regulators' attention to incorporate sustainability reporting in their voluntary or mandatory reporting to stakeholders with a sustainable development perspective.

Disclosure of corporate sustainability information is done with the aim of increasing transparency, promoting brand value, good reputation and legitimacy, optimizing ability against competitors, motivating employees and supporting control and information processes. Despite the emphasis on information disclosure by international organizations, many business organizations under the influence of structural and behavioral variables do not have adequate output and we do not see proper stability reporting by them in the country. With such an approach, the main question of the research is whether the components of organizational culture and contingency factors are a suitable model for influencing and explaining sustainability reporting with the approach of economic performance in Tehran Stock Exchange companies?The present study is applied in terms of purpose and descriptive survey method in terms of nature. The statistical population of the present study includes all companies listed on the Tehran Stock Exchange, which was calculated through a statistical formula of sample size to 53 people. In addition, the data collection method includes: 1) library method 2) field method 3) databases and data collection tools are: checklist with zero and one scale for measuring sustainability reporting indicators and closed-ended Likert scale response questionnaire for Assessment of organizational culture indicators and contingency factors.results show that:Components of organizational culture (attention to detail, attention to results and attention to members of the organization) and contingent factors (individuals) are a suitable model for influencing and explaining sustainability reporting with an economic performance approach in Tehran Stock Exchange companies.

Considering the importance of exchanges sustainability, in this research, in addition to identifying most important stakeholders, the challenges, motivations and opportunities for the sustainability of procedures and sustainability reporting have been investigated.

In order to achieve the research objectives, a combination of content analysis methods, focus group and individual interviews with 21 industry experts have been used.

The lack of comprehensive reporting framework and assurance services, reporting costs and reporting culture, are among the important challenges, alignment by international community, reputation, performance improvement, accountability and achieving a competitive advantage are among the important motivations of paying attention to sustainability. Cultivation, regulation and design of sustainable tools are among the opportunities available to exchanges to promote the culture of sustainability among listed companies. Also, the findings have shown that government and regulators, board of directors and investors are among the most important stakeholder groups of this industry.

Not publishing of sustainability reports indicates a higher impact of reporting challenges over reporting motivations. Therefore, it is suggested to provide the necessary platforms for the publication of reports by the law-making bodies.

Contribution: 

Considering the strategic role of the exchange industry in promoting sustainability goals, the findings can be effective in decision making of related bodies to solve challenges and strengthen the motivations of sustainability reporting.

Attention to sustainability reporting has attracted increasing attention in recent years. Sustainability reporting in a general definition includes disclosure of financial and non-financial information. One of the most important factors affecting companies' risk and financing costs is information asymmetry and agency costs. Therefore, the purpose of this study is to investigate the effect of corporate sustainability disclosure on the cost of equity and unsystematic risk. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2021. The findings of this research show that there is a negative and significant relationship between sustainability disclosure and cost of equity and unsystematic risk. It means that by increasing sustainability disclosure, unsystematic risk and equity cost will decrease.

The aim of the current research is to investigate the dimensions and reporting indicators of the sustainability of municipalities and to determine their weight and rank.

In other words, the research seeks the ranking and indicators of sustainability in municipalities. For this purpose, the proposed model of sustainability reporting of municipalities was examined and its weight and indicators were ranked using the hierarchical analysis method.

In summary, it can be stated that the ranking of sustainability reporting includes 1. Features of the report. 2. Factors of excellence and progress; 3. Management and human capital; 4. Work and production; 5. Economic and 6. Environmental factors.

Considering the asymmetry of information in the municipalities and considering the ignorance of the municipalities about the importance of voluntary disclosure including sustainable information for the beneficiaries or in other words the citizens, the findings of the research can be used as a solution to change the organizational management of the municipality. Transparency in all municipal affairs such as financial (economic), urban services and green space (environmental) and social responsibility, responding to the needs of all stakeholders should be considered.

Contribution: 

This research and its results can be an effective step to create the necessary understanding and motivation for this and to pay attention to the managers and compilers of regulations to include this category in the goals of voluntary or mandatory reporting to stakeholders with a sustainable development attitude.

The insurance industry plays an important role in sustainable development and directly and indirectly affects the sustainable performance of other industries and society. The main purpose of this study is to investigate the extent of disclosure of sustainability components in the insurance industry.

In this study, the model extracted in the research of Mahmoudkhani, Rahmani, Homayoun, and Niakan (2021), which was obtained by analyzing the content of sustainability reports, was modified and supplemented by reviewing sustainability standards and guidelines and obtaining expert opinions. The board activity report of 26 insurance companies (7 members of the stock exchange and 19 members of the OTC market of Iran) for the year 2020 was analyzed. The Chi-square test was used to examine the differences in the disclosure of sustainability components at the company level.

According to the findings, the three main dimensions of sustainability reporting in the insurance industry are environmental, social, and governance dimensions. The results showed that there is a significant difference between the disclosure of environmental, social, and governance components in double and triple comparisons between sustainability components at the level of Iranian insurance companies. The disclosure rate of the governance dimension was 21.71 for each measure and 13.13 for the social dimension on average, while this ratio is 1.53 for the environmental dimension.

In the activity report of the board of directors, most disclosure is related to the governance dimension and no disclosure has been made regarding the climate change component. A reason for paying more attention to the governance aspect is related to the regulations of corporate governance in the insurance industry, which are implemented by insurance companies.

Contribution:

 The findings of this research enrich the research literature on sustainability reporting in the insurance industry and its results can be used by insurance companies to prepare and improve sustainability reporting.

The economic, social and environmental consequences of corporate activity have made sustainability reporting as one of the most challenging issues in accounting research. Accordingly, the current study aimed to investigate the effect of sustainability reporting in direct and indirect relationship between audit quality and other corporate governance mechanisms on the application of management accounting techniques. For the purpose of the research, 66 companies listed in the automotive and parts industries, basic metals, cement and gypsum, and chemical products in the Tehran Stock Exchange for the period 2012 to 2017have been selected by systematic elimination sampling method. To test the hypotheses, the structural equation modeling method, which is considereas "multiple" linear regression, has been used.The results indicate that the quality of auditing and other corporate governance mechanisms directly and indirectly has a positive and significant effect on the application of management accounting techniques through the variable of sustainability reporting. Other findings also of the study showed that due to the higher level of disclosure of sustainability reporting components in the fundamental metals industry, the indirect impact of audit quality and other corporate governance mechanisms on the application of management accounting techniques is stronger than other sample industries. Evidence shows that the corporate governance mechanism by reducing information asymmetry increases the quantity and quality of sustainability reporting and the use of management accounting techniques to provide accurate and relevant information to make decision on reducing and eliminating the harmful effects of economic, environmental, social and governance consequences of corporate activitie

Considering the important role of the exchange industry in the optimal allocation of resources and economic growth, as well as promoting a culture of attention to sustainability issues, the purpose of this study is to provide a comprehensive framework of material sustainability criteria in the exchange industry for integration into strategies, performance measurement, evaluation and reporting. In order to identify material sustainability criteria in the Iranian exchange industry, the findings of Ahmadi et al research  (1401) which include 33 criteria and 352 sub-criteria have been used as a basis. In order to formulate a local framework, the participation of 21 industry experts was used to modify the criteria identified in the Ahmadi et al, according to the culture of Iran. Finally, after finalizing sustainability framework of the Iranian exchange industry, in order to evaluate materiality and prioritize the main criteria, the Fuzzy AHP method has been used. Considering the extensive effects of exchanges from the perspective of financing economic enterprises and the government (through transaction fee tax and issuing bonds), the findings of this study indicate the priority of economic dimension over other sustainability dimensions. Macroeconomics, government and other regulators and trust and confidence have the greatest relative importance among all other criteria. On the other hand, due to the low emissions of exchanges, the relative importance of environment dimension criteria is less than other dimensions in the industry. IntroductionThe number of countries that have organized capital markets has increased greatly in recent decades and investors' interest in capital markets have experienced unprecedented growth in recent years. As a result of the increased attention of society towards investing in capital markets, their awareness of sustainability issues has also increased. As a result, in such a situation, the necessity of proper management and sustainable performance of exchanges and issuing sustainability reports is more important than before. Sustainability reporting deals with how a company can report its sustainability performance in the form of a formal report, taking into account its responsibilities regarding positive and negative economic, social and environmental impacts (Hahn & Michael, 2013).In the current situation of Iranian exchanges and the volatility of stock prices and indices, the attention of a wide range of domestic stakeholders has been drawn to the performance of the exchanges. Therefore in the current situation, it is very important to achieve sustainable performance and be responsible to stakeholders. Therefore, the aim of this study is to answer the question that paying attention to what factors will guarantee the sustainable performance of exchanges and as a result economic development in the long term. Methods and material In order to identify the important sustainability criteria of the Iranian exchange industry in the present study, the results of Ahmadi et al were used as a basis. They presented a comprehensive international framework of sustainability. In order to confirm and modify their proposed model in domestic exchanges, the method of interviewing 21 experts has been used. Then, the fuzzy AHP method has been used to prioritize the sustainability criteria. The results of this process is providing a framework of the most important sustainability issues, considering the priority coefficients of each criterion.The paradigm of the current research is an interpretive paradigm, and in order to extract the sustainability criteria, an inductive approach has been used. From the perspective of research strategy, this study can be classified in the field of documentary and survey studies. Also, due to the use of quantitative and qualitative approaches to answer the research questions, this study used mixed method. On the other hand, due to the fact that this study was conducted at a specific point in time, this study is classified as a cross-sectional study. FindingsBased on the research findings, the most important sustainability criteria of the exchange industry can be classified in four economic, social, environmental, and corporate governance dimensions. After summarizing Ahmadi et al. (under publication) findings with the results of the interview coding process regarding the most important sustainability criteria of the Iranian exchange industry, 6 main criteria under the environmental dimension, 6 criteria under the social dimension, 11 criteria under the economic dimension and 13 criteria under the corporate governance dimension has been classified. Based on the findings of this study, the criteria of the economic dimension are the most important and the criteria of the environmental dimension are the least important in the Iranian exchange industry. Table 1: The relative and ultimate priority of sustainability framework criteria of Iran's exchange industryDimensionCriteriaRelative Importance of CriteriaUltimate Importance of CriteriaRelative Priority of CriteriaUltimate Priority of CriteriaEconomicMacroeconomics0.1400.07211EconomicGovernment and Other Regulators0.1290.06622EconomicTrust and Confidence0.1280.06533EconomicOperational Excellence0.1060.05444EconomicDiversified Products and Services0.0980.05055EconomicInnovation and Technology0.0930.04866EconomicListed Companies0.0830.04277Corporate GovernanceBoard of Directors0.1320.04018EconomicTransparency0.0740.03889Corporate GovernanceSelf-Regulation and Independence0.1250.037210EconomicDisclosure and Reporting0.0720.037911Corporate GovernanceMarket Regulation and Surveillance0.1190.036312EconomicFinancial and Economic Performance0.0670.0341013Corporate GovernanceRisk Management0.1060.032414Corporate GovernanceFinancial Crimes0.1050.031515SocialHuman Capital0.2250.027116Corporate GovernanceResponsibility and Accountability0.0840.025617SocialEducation and Training0.1850.022218SocialSupport for Startups and SMEs0.1830.022319SocialHuman Rights0.1780.022420Corporate GovernanceConflict of Interest Management0.0700.021721Corporate GovernanceStakeholder Management0.0660.020822SocialDiversity and Equality0.1630.020523Corporate GovernanceAudit and Assurance0.0610.018924Corporate GovernanceEthics0.0510.0151025EnvironmentalEnergy and Resource Management0.1960.014126EnvironmentalAwareness Raising and Participation in The Environment0.1930.013227EnvironmentalDesigning Environmental Instruments0.1790.012328EnvironmentalEnvironmental Requirements for Listing0.1780.012429Corporate GovernanceValues ​​and Culture0.0390.0121130Corporate GovernanceVision0.0380.0111231EnvironmentalCarbon Footprint and Greenhouse Gas Emissions0.1500.010532SocialImproving the Living Standards0.0660.008633EnvironmentalCompliance with Environmental Rules0.1030.007634EconomicSupply Chain Management0.0110.0051135Corporate GovernanceWhistleblowing0.0040.0011336Total 1  Conclusion & ResultsAccording to the survey conducted by Wfe in 2016, the most important sustainability issues for exchanges include ethics and corruption, board of directors composition and remuneration, health and safety, risk management, labor standards, water use and recycling, pollution (air, water and waste), climate change and energy, supply chain, human rights and diversity. The findings of the survey conducted by Wfe are limited to 11 criteria, while in the present study a comprehensive approach has been used to identify the most important sustainability criteria and prioritize them. Findings include 36 main criteria and include all the provided criteria in the Wfe survey. The findings of this study will help exchanges to identify the most important issues that help to create shared value. The findings of this study can be used to develop sustainable strategies as well as the findings can also help providers of sustainability reports to choose the most important sustainability issues to report. In addition, due to the similarity of the mechanisms of the financial industry to the exchange industry, financial industry professionals can also use the findings of this research in their sustainability decisions.

The process of preparing and assuring sustainability reports is increasing worldwide. The establishment of the International Sustainability Standards Board by the International Financial Reporting Standards Foundation and the establishment of the Sustainability Department in the Auditing Organization and the publication of its integrated report in 2020 promises a change in the field of sustainability reporting at the international and national levels. Insurance companies do not prepare sustainability or integrated reports in Iran. Leading international companies that have worked with Iran in the field of reinsurance in the past are preparing sustainability reports and these reports are assured by a third party. Therefore, the main purpose of this study is to investigate the views of insurance industry experts and auditors about the need to prepare and assure sustainability reports. Semi structured interviews were used to examine the views of Iranian insurance industry experts on the components of sustainability reporting, insurance industry stakeholders, sustainability reports, and its assurance. The statistical population of this study was Iranian insurance industry experts and auditors. At first, some interviewees were selected by the purposive sampling method, and then other participants were interviewed using snowball sampling. 39 were present in the research sample. Findings showed that insurance companies consider a wide range of stakeholders as the target of their sustainability reports. Findings indicate that there are different views and approaches regarding the mandatory and optional sustainability reports, the period of sustainability reporting, the unit that prepares sustainability reports, and its assurance. Interviewees emphasized the importance and necessity of providing and assuring sustainability reporting. The results of this study can be used by the Auditing Organization, Iranian Association of Certified Public Accountants, the Central Insurance of the Islamic Republic of Iran, and domestic insurance companies in adopting the necessary policies in the field of sustainability reporting and its assurance.

Sustainability is an indispensable matter for most of the todays’ biggest companies and this study is one of the pioneering ones which provide evidence about the effect of disclosure of sustainability reporting components on the relationship between applying different levels of management accounting techniques to value creation. In this study, data collection method, document mining method, referring to databases and questionnaires and data analysis methods are inferential. This research has been used correlation in terms of statistical analysis and it is based on structural equations. Obtained the information of 62 companies during 2010- 2017, the results show that utilizing different levels of management accounting techniques has a positive and significant effect through the mediating variables of disclosure of sustainability reporting components on value creation, both directly and indirectly, that is its indirect effect is stronger than the direct one. disclosure of sustainability reporting components on value creation has a positive and significant effect as well. The results of this study provides effective policies regarding to the disclosure of sustainability reporting components to improve using management accounting techniques to create value for the development of companies.

The reporting approach is not limited to disclose financial events in accounting. Therefore, in response to stakeholder demand and increased accountability to society, many companies around the world publish their information about environmental, social, and governance performance, which are known as sustainability reporting. The purpose of this study is to identify the environmental, social, and governance components in the insurance industry. Qualitative content analysis was used to identify the components of sustainability. Twelve sustainability reports of foreign insurance companies with the highest environmental, social and Governance scores in the Thomson Reuters database were selected by purposive sampling method. Findings showed that the components of sustainability reporting include important general information of company, sustainable investment, sustainable insurance, environmental issues, customers and employees, Diversity, social inclusion and fair opportunities, risk management, education and development, health and Welfare, compliance management, climate change, supply chain, organization integrity, Leadership structure, corporate citizen activity, and information technology. The findings also suggest that insurance companies consider a wide range of stakeholders as the target audience for their sustainability reports. The results of this study can be used by Iranian insurance companies to prepare sustainability reports.

Corporate sustainability plays a key role in integrating and pursuing the economic, social and environmental goals of companies. The purpose of this study is the development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran. In this study, with the help of interviews with 20 experts by using a snowball sampling method based on the thematic analysis of the interviews, the research model has been developed. Also, in order to assess the validity of the presented model, using a researcher-made questionnaire whose validity and reliability were confirmed, the opinions of 123 experts were received in 2019 and analyzed. Research findings indicate that, lack of coherent legal requirements, weak infrastructure in the field of education, technology and human resources, and underdeveloped accountability and accountability system and lack of demands of the society are the most important of implementation barriers corporate sustainability. From the perspective of this study, non-mandatory sustainability reporting, the lack of a standard for sustainability reporting and the lack of a model and the difficulty of measuring corporate sustainability are the most important of barriers to disclosing corporate sustainability. The findings also، showed that the quality of corporate sustainability and the difficulty of formulating the standard for it are the most important of barrier to formulating the standard for corporate sustainability. Accordingly, it is suggested to government and companies to provide the infrastructure, capacity and facilities needed to implement corporate sustainability. It is also suggested to Corporate Audit and the Securities Exchange Organization to take the necessary steps for codification corporate sustainability laws and standard.

With the aim of identifying the current situation in Iran's petrochemical industry, this study has studied Morvarid Petrochemical Company as a special case and by identifying the optimal and optimal conditions for sustainability reporting and social responsibilities in other leading companies in this field and according to popular standards in this regard, including GRI 2018 and ISO 26000, it has extracted the gaps and identified some of the reasons for these gaps. The results suggest that the Morvarid Petrochemical Company’s approach is consistent with measures related to sustainability and social responsibility in the first place and reporting in the next. The company, which prepares itself for new business conditions by embracing important market and business principles, has taken steps to address sustainability and social responsibility, especially in recent years, and has been constantly improving. Regarding the quality and quantity of the company's activities in this field, it can be claimed that since the company is in the middle of this sector in terms of maturity, it needs more effort and learning in this regard, and since the company is still stable and responsible in terms of reporting. Social media is at the beginning of the road, it should pay more attention to this area and spend more resources.

The economic, social and environmental implications of corporate activity have made sustainability reporting one of the challenging topics of accounting research. Given the impact of sustainability reporting on the continuity of future corporate activity, the present study was conducted as Sustainability Reporting Future Study Using Scenario Planning Approach. This study is mixed based on data. The present study was conducted in 1398. Initially, factors affecting sustainability reporting were extracted by reviewing the research background and interviewing 29 academic and professional experts. From 45 extracted factors, 20 factors were identified as significant factors based on expert questionnaire. Then, three factors were identified using cross-effects impact analysis and Mic Mac: legal requirements, climate and environmental crises, and the existence NGO as key drivers affecting future of sustainability reporting. Finally, according to the expertschr('39') opinions, four scenarios for the future of sustainability reporting were formulated and suggestions were made for each other.

In order to survive in the competitive arena, companies nowadays need to take into account their social and environmental responsibility and their impact on society, and to disclose their information in addition to preserving their financial power. So that all stakeholders use that information in their decisions. The purpose of this study is to investigate the impact of sustainability reporting on reducing information asymmetry. Sustainable reporting provides the information needed for different stakeholders by providing information in three areas: economic, environmental and social responsibility. The lack of information asymmetry among stakeholders leads to inefficiency in the capital market. The present research is a kind of theoretical-applied research. In this study, the performance data of 131 companies were investigated by elimination method from the listed companies in Tehran Stock Exchange during the period 1390-1390. The scoring checklist is used to measure sustainability reporting in the social, environmental and economic components and the financial analysts' predictive accuracy to measure information asymmetry. The research hypotheses were also tested using multiple linear regression with combined data model. The results of the tests showed that sustainability reporting in these companies was inversely and significantly related to information asymmetry. This means that increasing the sustainability reporting score leads to a decrease in information asymmetry, increasing managers' prediction accuracy.

The purpose of this study is to investigate the effect of audit committee characteristics on the level of sustainability reporting of companies listed on the stock exchange with emphasis on agency theory, legitimacy theory and stakeholder theory. The data collection method is archival and to test the research hypotheses, the data of 152 companies listed on the stock exchange that were collected during the period 2014 to 2018 have been used. For data analysis, regression with a combined data approach was used. The Global Reporting Initiativechr('39')s checklist has been used to measure sustainability reporting. The findings indicate that audit committee characteristics (size, independence, financial expertise and gender diversity of the members) have a positive and significant effect on corporate sustainability reporting level. Evidence suggests that the audit committee is effective as a corporate governance mechanism and control tool in improving the reporting quality in general and sustainability reporting in particular enhance to achieve the stakeholders goals. The findings of this study have important results for compilers of requirements and standards, management of companies and stakeholders. The findings of this study show the importance of disclosure requirements for non-financial information (environmental, governance and social information) for legislators and standardizers. The results of this study improve stakeholder awareness of the importance of corporate social responsibility, corporate governance, and environmental information on credit and investment decisions, and encourage companies to disclose sustainable reporting information in order to play their social role.