نوع مقاله : مقاله پژوهشی
نویسنده
دانشگاه آزاد علوم تحقیقات تهران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
This study employed a multi-faceted Grounded Theory approach to describe the origin of sustainability disclosure in Iran while presenting strategies to help meet corporate sustainability and consequently, sustainability reporting. For this, the study utilized a mixed method; in its qualitative section, the study employed a Grounded Theory Approach, and in the quantitative section, it used structural equations to measure the validity of the conceptual model. Conducted in 2023, this study’s statistical population based on the modern sustainability literature consisted of expert and experienced academic professors in accounting, economics, management, engineering, environmental management, business, and social sciences, and senior directors at the Environment Conservation Organization. Findings showed that micro- and macro-level economic factors, cultural, environmental, and social factors, managerial and corporate strategic system factors, technical and structural factors, as well as cultural and social contexts along with technical, structural, and managerial reforms were the key factors of corporate sustainability disclosure strategies. Meanwhile, economic recovery, the promoted culture of focusing on corporate sustainability, and the focus on environmental priorities were found to be the outcomes of corporate sustainability disclosure. Moreover, validating the emerging components showed that cultural, environmental, social, and economic factors respectively held the highest and the lowest impacts on corporate sustainability disclosure. Also, awareness-raising, continuous training, and allocation of adequate financial resources to support the realization of sustainable development goals and development priorities were among the requirements to help realize corporate sustainability disclosure strategies.
کلیدواژهها [English]
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