Analyzing the Drivers of Islamic Corporate Social Responsibility Reporting: The Application of Meta-synthesis
Subject Areas : Business Management
Mahdi Samei
1
(Ph.D. student, Department of Accounting, Yazd branch, Islamic Azad University, Yazd, Iran.)
Akram Taftiyan
2
(Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.)
Mahmood Moeinadeen
3
(Associate Professor, Department of Accounting, Yazd branch, Islamic Azad University, Yazd, Iran.)
Keywords: Meta-synthesis Approach, Meta-composite Qualitative Approach, Organization of Islamic Cooperation, Islamic Social Responsibility Reporting. ,
Abstract :
The main purpose of the current research is to identify, categorize and prioritize the drivers of Islamic social responsibility reporting of the company. In this research, with the approach of qualitative and meta-synthesis (metasynthesis), which includes the 7 steps of Sandelowski and Barso, a systematic evaluation and analysis of 37 cases of previous findings has been done. At the end, the opinions of 29 experts and professors were collected through a questionnaire in 1400, and the effect coefficient of the identified stimuli was determined using the quantitative entropy method. In this research, 78 stimuli were identified, which were categorized into 14 categories and 6 main dimensions. According to the findings of the research, among the identified components, things like charity, protection of natural resources, payment of zakat, education and support for education and Sharia compliance statement are more important than other components. According to the results of the research, with the increase in public awareness, the expectations of the Islamic social responsibility reporting of the company have also increased, and it is expected that the stimuli and pressures can lead to the coherence of this type of reporting.
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