نوع مقاله : مقاله پژوهشی
نویسنده
دانشگاه آزاد علوم تحقیقات تهران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Corporate sustainability, as a strategic framework, supports corporate goals and enhances stakeholder value while preserving future resources. Sustainability practices focus on mitigating environmental and social impacts of corporate operations. This study employed a mixed-method Grounded Theory approach to explore sustainability disclosure in Iran while presenting strategies to enhance corporate sustainability and sustainability reporting. The qualitative phase used Grounded Theory, while the quantitative phase applied structural equation modeling to validate the conceptual model. In 2023, 18 in-depth, semi-structured interviews were conducted with purposively sampled experts, including academic professors in accounting, economics, management, engineering, environmental management, business, and social sciences, and senior directors at the Environment Conservation Organization, with quantitative data analyzed using PLS software. Findings showed that micro- and macro-level economic factors, cultural, environmental, and social factors, managerial and corporate governance factors, and technical and structural factors were key drivers of corporate sustainability disclosure strategies. Additionally, economic recovery, a culture prioritizing corporate sustainability, and prioritizing environmental issues were key outcomes of corporate sustainability disclosure. Validation of components revealed that cultural, environmental, and social factors had the strongest impact, while economic factors had the weakest impact, on corporate sustainability disclosure. Furthermore, awareness-raising, continuous training, and allocation of adequate financial resources were critical for advancing corporate sustainability disclosure strategies.
کلیدواژهها [English]
)