Analyzing the role of sustainability reporting in improving the financial efficiency of companies

Analyzing the role of sustainability reporting in improving the financial efficiency of companies

Subject Areas : Management Accounting

Mohsen Mohtashamian ¹ , hasan ghodrati ^{2 *} , jaber ghodratian ³ , Hosein Jabbari ⁴

1 - PhD student in the Department of Industrial Management - Finance, Kashan Branch, Islamic Azad University, Kashan, Iran.
2 - Assistant Professor, Department of Industrial Management, Kashan Branch, Islamic Azad University, Kashan, Iran. (corresponding author)
3 - Assistant Professor of Business Management Department, Kashan University, Kashan, Iran
4 - Assistant Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Received: 2024-03-29 Accepted : 2024-05-21 Published : 2025-07-08

Keywords: Sustainability reporting, financial, social, environmental, economic efficiency,

Abstract :

The purpose of this research was to examine the role of sustainability reporting in improving the financial efficiency of companies. In terms of classification according to the purpose, the research was applied, and in terms of classification based on the method, it was a descriptive and correlational research. The statistical population of the research was all the companies admitted to the Tehran Stock Exchange between 1397 and 1401, and the sample size was 130 companies using the systematic elimination method. In order to measure sustainability reporting, a scoring checklist was used based on the components of social responsibility, environmental and economic considerations, and data coverage analysis technique was used to measure financial efficiency. Hypotheses testing has been done using multiple linear regression with mixed data model. The results of the tests showed that all three components of social information disclosure, environmental information disclosure and economic information disclosure from sustainability reporting have a positive effect on financial efficiency.

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