List of Articles Corporate Sustainability

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  1 - The effect of ownership structures and governance characteristics on the company's sustainability report
  Hamed  Yadegari far Masood Fooladi
  Purpose: Managers can strategically use the disclosure of corporate social responsibility and sustainability to hide their opportunistic behavior. Based on this, it is necessary to implement a monitoring mechanism to improve the social responsibility disclosure situatio More

  Purpose: Managers can strategically use the disclosure of corporate social responsibility and sustainability to hide their opportunistic behavior. Based on this, it is necessary to implement a monitoring mechanism to improve the social responsibility disclosure situation. Therefore, the purpose of this research is to investigate the impact of ownership structures and governance characteristics on the company's sustainability report. Methodology: In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used. Findings: Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report. Originality: Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making. Methodology: In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used. Findings: Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report. Originality: Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making. Manuscript profile
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  2 - The Impact of Good Corporate Governance on the Relationship between Financial Performance and Sustainability of Companies Listed in Tehran Stock Exchange
  abbas yazdani mansoureh aligholi keyvan lolaei
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  3 - Investigating the effect of dark three personality traits of managers on corporate sustainability (Evidence from Tehran Stock Exchange)
  fahimeh tajik marzi ebrahimishaghaghi Hossein Eslami Mofid Abadi
  10.30486/fbra.2023.1985907.1195
  The purpose of comparative study of the dark traits of the personality on corporate sustainability with evidence of the Tehran Stock Exchange is an applied study and a descriptive-correlational study method. The statistical population of the study included activists, in More

  The purpose of comparative study of the dark traits of the personality on corporate sustainability with evidence of the Tehran Stock Exchange is an applied study and a descriptive-correlational study method. The statistical population of the study included activists, investors, agents, experts and senior experts of Tehran Stock Exchange companies, who were selected with a simple 240 random sampling strategy. In this study, the standard questionnaire of the Digen (Jonson & Webster, 2010) was used with three subscales of Machiavellism (eliminating all ethics), narcissism and psychosis. Corporate sustainability, including two subscales of environmental preferences and social preferences, was used by Plaster and Salver (2021). Research data analysis was performed with the model of structural equations and Smart PLS software. The results suggest that the dark traits of managers' personality have a negative impact on corporate sustainability; removing ethics has a negative impact on environmental preferences. Narcissism has a positive effect on environmental preferences. Psychosis has a negative impact on environmental preferences; Removing ethics has a negative impact on social preferences. Narcissism has a positive impact on social preferences. Psychosis has a negative impact on social preferences. Managers' dark personality traits have a positive impact on corporate sustainability by modulating managerial authority. The dark personality traits of managers have a negative impact on environmental preferences by modulating managerial authority, but this effect was not significant. Managers' dark personality traits have a negative impact on social preferences by modulating managerial authority. Manuscript profile
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  4 - Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity
  Younes Ahmadzade Mahdi Maranjory Razieh Alikhani Yousef Taghipouryan
  10.30495/faar.2022.698385
  Abstract Many stakeholders, Current reporting In relation to corporate sustainability they consider it insufficient for their needs. Therefore, this is important to create a gap between Stakeholder expectations and corporate performance in reporting is sustained. There More

  Abstract Many stakeholders, Current reporting In relation to corporate sustainability they consider it insufficient for their needs. Therefore, this is important to create a gap between Stakeholder expectations and corporate performance in reporting is sustained. Therefore, this study seeks to provide a providing a sustainability reporting Framework based on balancing stakeholder expectations and company capacity. In this study, 138 companies listed on the Tehran Stock Exchange have been studied, the method of this research is survey and its sampling is purposeful. To study the model, Cronbach's alpha, hybrid, shared and convergent reliability methods were used, and to fit the model, factor loads, path significance, and finally paired t-test were used. SPSS and Smart PLS software were also used for data analysis.Findings show that out of 169 components studied (classified in 11 groups), 85 components (for sustainability disclosure) have been expected by stakeholders and in all groups except the index class of the organization, between the current situation and the case There was a significant difference in stakeholder expectations, Finally, after creating a balance between the components, a model consisting of 60 components was presented in the form of a balanced company stability report. Manuscript profile
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  5 - Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory
  مظفر پورخانی ذاکله بری آزیتا جهانشاد
  The purpose of this study is first to provide a model for corporate sustainability disclosure and then the impact of factors related to the theory of legitimacy on corporate sustainability reporting. In this research, 117 qualified companies on the Tehran Stock Exchange More

  The purpose of this study is first to provide a model for corporate sustainability disclosure and then the impact of factors related to the theory of legitimacy on corporate sustainability reporting. In this research, 117 qualified companies on the Tehran Stock Exchange have been studied. To test the hypotheses, purposive sampling method and panel regression models have been applied. The research findings show that out of a total of 169 components studied 80 components are essential for the corporate sustainability model. Also, the sensitivity of the company in the industry has a substantial positive effect on the overall index of sustainability including the disclosure of the economic, environmental and social aspects, but it has no remarkable impact on the disclosure of sustainability from the public aspect.The location of the company has a significant positive effect on the disclosure of corporate sustainability from a social point of view, but the disclosure has no significant impact on the overall corporate sustainability index in terms of public, economic and environmental aspects. Finally, the lifespan of the company has a meaningful positive influence on the overall index and all aspects of corporate sustainability. The result of this study shows the importance of requiring non-financial information disclosure for legislators and standardizers. It also improves the beneficiaries’ awareness of these aspects and encourages companies to disclose corporate sustainability information.   Manuscript profile
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  6 - Impact of Corporate Governance on Financial Performance according to the Mediating Role of Firm Sustainability (case study: Private Banks of Iran)
  Saeed Rasfijani Abdolmajid Dehghan
  The study aimed to review the effect of corporate governance on financial performance considering the mediating role of corporate sustainability in Iranian private banks. The current study was applied in terms of purpose. Also, it was a field study in terms of the metho More

  The study aimed to review the effect of corporate governance on financial performance considering the mediating role of corporate sustainability in Iranian private banks. The current study was applied in terms of purpose. Also, it was a field study in terms of the method of collecting and receiving information. Also, this study was descriptive and correlational in terms of research method. The population was consisted of Iranian private banks' staff. The number of 384 people were selected and examined as a sample using Cochran's formula. Ultimately, we analyzed the required data for testing the research hypotheses using structural equation modeling and PLS3 software. The results indicated that corporate governance influences the financial performance and the corporate sustainability. Also, the corporate sustainability influences the financial performance. The results also indicated that corporate governance influences the financial performance according to the mediating role of the corporate sustainability. The mediating role of environmental efficiency and health and safety management system was confirmed in the relationship between corporate governance and financial performance. But, community development and environmental management, commitment and social development capacity do not mediate this relationship. Manuscript profile