Corporate Characteristics Determining Sustainability Reporting
Considering the importance of sustainability reporting among stakeholders, this research aims to explain a model for internal organizational factors affecting sustainability reporting disclosure. Such a model can help account thinkers and company managers understand the factors influencing sustainab...
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| Format: | Article |
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Alzahra University
2024-12-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | https://jera.alzahra.ac.ir/article_8059_ceee4f4837a7f2f703959bf0ba14928a.pdf |
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| _version_ | 1850101781964521472 |
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| author | Sahar Yousefizadeh Hossein Fakhari |
| author_facet | Sahar Yousefizadeh Hossein Fakhari |
| author_sort | Sahar Yousefizadeh |
| collection | DOAJ |
| description | Considering the importance of sustainability reporting among stakeholders, this research aims to explain a model for internal organizational factors affecting sustainability reporting disclosure. Such a model can help account thinkers and company managers understand the factors influencing sustainability report quality. we obtain the organizational factors influencing sustainability reporting with first-order factor analysis, and then, along with other variables of the research, we obtain the effect of the obtained organizational factors on the disclosure score of sustainable reporting. Then we obtain the consequences of sustainability reporting with seemingly unrelated regression methods. The research sample also includes information related to 194 Tehran Stock Exchange companies, for the fiscal years 1390 to 1400, compiled from financial statements, management reports, and audit committee information. The findings based on the measurement model and first-order confirmatory factor analysis show that twenty factors can be effective in reporting sustainability. We have obtained the effect of these factors on the disclosure score of the sustainability report and then we have examined the consequences of sustainability reporting. The results show that the factors affecting the sustainability report are classified in the form of eight dimensions company size, board of directors, ownership structure, regulatory structure and corporate governance structure, strategicness of the industry, profitability, and financial leverage. Also, there is a reciprocal relationship between sustainability report disclosure and return on equity |
| format | Article |
| id | doaj-art-1ce20a0db8284d5792cdd89cd0473cfa |
| institution | DOAJ |
| issn | 2251-8509 2538-1520 |
| language | fas |
| publishDate | 2024-12-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj-art-1ce20a0db8284d5792cdd89cd0473cfa2025-08-20T02:39:55ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202024-12-0114414918410.22051/jera.2024.47392.32548059Corporate Characteristics Determining Sustainability ReportingSahar Yousefizadeh0Hossein Fakhari1Ph.D. of accounting, Department of Accounting, Faculty of Economic Sciences, Mazandaran University, Babolsar, IranProfessor, Department of Accounting, Faculty of Economic Sciences, University of Mazandaran, Babolsar, IranConsidering the importance of sustainability reporting among stakeholders, this research aims to explain a model for internal organizational factors affecting sustainability reporting disclosure. Such a model can help account thinkers and company managers understand the factors influencing sustainability report quality. we obtain the organizational factors influencing sustainability reporting with first-order factor analysis, and then, along with other variables of the research, we obtain the effect of the obtained organizational factors on the disclosure score of sustainable reporting. Then we obtain the consequences of sustainability reporting with seemingly unrelated regression methods. The research sample also includes information related to 194 Tehran Stock Exchange companies, for the fiscal years 1390 to 1400, compiled from financial statements, management reports, and audit committee information. The findings based on the measurement model and first-order confirmatory factor analysis show that twenty factors can be effective in reporting sustainability. We have obtained the effect of these factors on the disclosure score of the sustainability report and then we have examined the consequences of sustainability reporting. The results show that the factors affecting the sustainability report are classified in the form of eight dimensions company size, board of directors, ownership structure, regulatory structure and corporate governance structure, strategicness of the industry, profitability, and financial leverage. Also, there is a reciprocal relationship between sustainability report disclosure and return on equityhttps://jera.alzahra.ac.ir/article_8059_ceee4f4837a7f2f703959bf0ba14928a.pdfsustainability reportinfluencing factors on sustainability reportstructural equation modelingseemingly unrelated regression |
| spellingShingle | Sahar Yousefizadeh Hossein Fakhari Corporate Characteristics Determining Sustainability Reporting پژوهشهای تجربی حسابداری sustainability report influencing factors on sustainability report structural equation modeling seemingly unrelated regression |
| title | Corporate Characteristics Determining Sustainability Reporting |
| title_full | Corporate Characteristics Determining Sustainability Reporting |
| title_fullStr | Corporate Characteristics Determining Sustainability Reporting |
| title_full_unstemmed | Corporate Characteristics Determining Sustainability Reporting |
| title_short | Corporate Characteristics Determining Sustainability Reporting |
| title_sort | corporate characteristics determining sustainability reporting |
| topic | sustainability report influencing factors on sustainability report structural equation modeling seemingly unrelated regression |
| url | https://jera.alzahra.ac.ir/article_8059_ceee4f4837a7f2f703959bf0ba14928a.pdf |
| work_keys_str_mv | AT saharyousefizadeh corporatecharacteristicsdeterminingsustainabilityreporting AT hosseinfakhari corporatecharacteristicsdeterminingsustainabilityreporting |