Presenting a model of environmental, social, governance and corporate innovation performance with an emphasis on the role of digital transformation in promoting corporate sustainability reporting

Subject Areas : Journal of Iranian Social Development Studies

seyed samas hoseini ¹ , Gholam Reza Farsad Amanollahi ² , sohila mohammadiun ³ , Farhad Hanifi ⁴

1 - Accounting Department, Semnan Branch, Islamic Azad University, Semnan, Iran
2 - Accounting Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Accounting Department, North Tehran Branch, Islamic Azad University, Tehran, Iran
4 - Commerce Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2025-08-04 Accepted : 2025-09-09 Published : 2025-09-06

Keywords: Environmental performance, social performance, governance, corporate innovation, digital transformation, corporate sustainability,

Abstract :

The present study is an attempt to present a model of environmental, social, governance and corporate innovation performance with an emphasis on the role of digital transformation in promoting corporate sustainability reporting. It is a qualitative research and in terms of applied purpose, in terms of strategy; it is an exploratory research and in terms of research implementation method, it uses the grand theory method. The statistical population of the study is 30 managers, specialists, and experts who have scientific and executive expertise in the fields of accounting, environmental, and digital transformation. The sampling method is theoretical and the interviews continued until theoretical saturation. The findings of the study in the qualitative section show that after screening the initial coding, a total of 120 initial codes (open codes) were identified. For more accurate classification and comparison, similar codes were placed together in one category and an initial classification of 61 codes was extracted, which were classified in the selection stage into 5 main categories, which were placed in the form of a paradigmatic model including causal conditions, intervening conditions, background conditions, and consequences of promoting corporate sustainability reporting. The results show that digital transformation, as a mediating variable, provides the basis for improving the processes of collecting, processing, and disclosing information in the environmental, social, and governance areas, and corporate innovation also plays a driving role in creating new values for stakeholders. Finally, the paradigmatic model of the research shows that the combination of these five factors leads to improving the quality of sustainability reporting in the dimensions of transparency, reliability, and accountability. This research suggests that organizations can improve the effectiveness of their sustainability reports and enhance accountability to stakeholders by focusing on developing digital infrastructure and formulating coherent policies in the areas of ESG and innovation.

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