Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran

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.