Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity

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Ahmadzade Younes; Maranjory Mahdi; ALIKHANI RAZIEH; Taghipouryan Yousef

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2023 | Volume:14 | Issue:56 Page(s): 161-189

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Information Journal Paper

Title

Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity

Author(s)

Ahmadzade Younes | Maranjory Mahdi | ALIKHANI RAZIEH | Taghipouryan Yousef | Issue Writer Certificate

Keywords

Corporate Sustainability Disclosure

Balance

Stakeholder Expectations

Company Capacities

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.

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APA: Copy

Ahmadzade, Younes, Maranjory, Mahdi, ALIKHANI, RAZIEH, & Taghipouryan, Yousef. (2023). Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 14(56 ), 161-189. SID. https://sid.ir/paper/1053165/en

Vancouver: Copy

Ahmadzade Younes, Maranjory Mahdi, ALIKHANI RAZIEH, Taghipouryan Yousef. Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2023;14(56 ):161-189. Available from: https://sid.ir/paper/1053165/en

IEEE: Copy

Younes Ahmadzade, Mahdi Maranjory, RAZIEH ALIKHANI, and Yousef Taghipouryan, “Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 14, no. 56 , pp. 161–189, 2023, [Online]. Available: https://sid.ir/paper/1053165/en

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