Providing a Model to Explain the Effectiveness of Disclosing Non-Financial Information in Accounting Reports with an Integrated Reporting Approach1

The purpose of this research is provide to explain the effectiveness of disclosing non-financial information in accounting reports with an integrated reporting approach. For this purpose, all the accounting reports of listed companies that have a non-financial (qualitative) aspect were examined to extract non-financial variables and 50 non-financial variables were identified and in the form of a checklist to obtain points from experts based on Morgan's table to 380. people were sent, refined the opinions of research experts to 23 non-financial variables and finally to measure the effectiveness of the above variables from 5 criteria including: stock liquidity, information asymmetry, financial performance, price concurrency and cost of capital as a dependent variable for the time period 1391 to 1400 was used The current research method is a qualitative and quantitative research in terms of the type of data, and in terms of the method of data analysis, it is a research with a mixed method, and for data analysis, Stata software version 15 and tabular data model were used. The results of the research showed that among the 23 non-financial variables identified in the first stage, 5 non-financial variables are as follows: 1-Knowledge of the board of directors 2-Company's position in the industry 3-Customer satisfaction 4-Social performance report 5-Rank of disclosure quality on all 5 effectiveness criteria It has a significant impact. Also, considering the 5 criteria separately, the results show that most of the identified non-financial variables have a significant impact on the 5 effectiveness criteria.