Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach
The purpose of this research is to explain the main dimensions and components of sustainability reports for Iranian listed companies, based on a comparative study with international frameworks.
after explaining the dimensions and main components of sustainability reporting, according to the international framework of UN, SDGs, GRI, and SASB, The main components of the sustainability report have been surveyed through a questionnaire from 30 and 21 experts in two stages, and the data has been analyzed using the fuzzy Delphi.
among the thirty-nine main components of the sustainability report extracted from the international frameworks, the experts have agreed on thirty components. And energy management, greenhouse gas and air pollution, and water and waste management are the most important.
Conclusion:
by classifying the components into five dimensions, the elements of the sustainability report were explained and the framework of the sustainability report was obtained according to Iran's conditions. Energy management is the main problem of Iranian companies and access and management of water are considered still the main concern of experts.
Contribution:
The current research for the first time deals with the dimensions and indicators of sustainability reporting for listed companiesin Iran. So, it can be useful for the policymakers of the stock exchange organization to formulate the framework of sustainability reporting in Iranian listed companies.
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