Abstract
The purpose of this research was to present a model of sustainability reporting with the foundational data theory approach in companies admitted to the Tehran Stock Exchange. This research is applied in terms of purpose, exploratory in terms of data, and found
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Abstract
The purpose of this research was to present a model of sustainability reporting with the foundational data theory approach in companies admitted to the Tehran Stock Exchange. This research is applied in terms of purpose, exploratory in terms of data, and foundational data in terms of implementation method. The statistical population in the qualitative section was 12 experts by snowball sampling and in the quantitative section 2184 managers and experts, of which 317 were selected by simple random sampling. The data collection tool was a semi-structured interview in the qualitative part and a questionnaire in the quantitative part. The causal results of the qualitative section include 5 components of environmental requirements, environmental incentives, environmental pressures, cultural, social and political characteristics of the country and the characteristics of the international environment, the contextual results of the qualitative section include 4 components of the characteristics of the company environment, economic characteristics of the country, financial incentives and accounting environment and The country's finance, the intervention results of the qualitative sector including 6 components of the company's structural characteristics, corporate governance characteristics, competition in the industry, the behavioral characteristics of managers and performance characteristics, the results of the qualitative sector strategies including 6 components of the establishment of the internal control system, training on the category of sustainability, specifying the institution responsible for sustainability , developing principles and standards of sustainability, strengthening and using new technologies and forming a sustainability committee in companies and the results of the consequences of the qualitative sector including 5 components of environmental protection for future generations, increasing social trust, quality of financial reporting, quality of financial reporting, improvement of quality of life Humans and the growth of the capital market. In the quantitative section, the highest rank was related to background conditions and the lowest to intervention conditions.
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