Applying the metacombination technique of the effect of organizational culture and contingent factors on sustainability reporting with the economic performance approach (GRI 201) in listed companies.
Applying the meta-composite technique of the effect of organizational culture and contingent factors on sustainability reporting with an economic performance approach (GRI 201) in companies admitted to the Tehran Stock Exchange
Subject Areas : Financial Knowledge of Securities Analysis
Mohammad Khalili 1 , ali zabihi 2 * , Khosro Faghani Makrani 3
1 - Accounting PhD student, Accounting Department, Sari Branch, Islamic Azad University, Mazandaran, Iran
2 - Assistant Professor, Department of Accounting, Sari Branch, Islamic Azad University, Mazandaran, Iran(Corresponding Author)
3 - Assistant Prof. of Accounting, Islamic Azad University, Sari Branch, Iran
Keywords: organizational culture, contingent factors, sustainability reporting, economic performance,
Abstract :
Background and purpose: The aim of the research is to apply the meta-composite technique of the effect of organizational culture and contingent factors on sustainability reporting with the economic performance approach (GRI 201) in companies admitted to the Tehran Stock Exchange. If the culture of sustainability and social responsibility is considered a core value in the company and is practiced by managers and employees, there will probably be a greater willingness to report on sustainability and provide information related to economic and sustainability performance. Research method: the researcher has analyzed the results and findings of previous researchers by applying a systematic and meta-combination approach and by performing the 7 steps of the Sandelovski and Barroso method, he has identified the effective factors. Among 556 articles, 45 articles were selected based on the CASP method, and the validity of the analysis was confirmed with a Kappa value of 0.711. In this context, in order to measure reliability and quality control, the transcription method was used, and its value was identified for the indicators identified at the level of excellent agreement. The results of data analysis collected in MAXQDA software led to the identification of 59 primary codes in 11 categories. Findings: Based on the obtained results, the 11 main components are innovation and risk-taking, attention to details, attention to results, attention to organization members, attention to the team, ambition, sustainability, economic factors, legal political factors, social and cultural factors, technology and are people.