Sustainability Reporting: Ratings of Drivers and Indicators

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ABDI MOSTAFA; KORDESTANI GHOLAMREZA; REZAZADEH JAVAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:36 Page(s): 71-114

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Information Journal Paper

Title

Sustainability Reporting: Ratings of Drivers and Indicators

Author(s)

ABDI MOSTAFA | KORDESTANI GHOLAMREZA | REZAZADEH JAVAD | Issue Writer Certificate

Keywords

DriversQ1

IndicatorsQ2

Network AnalysisQ1

RankingQ1

Sustainability ReportingQ1

Abstract

Sustainability Reporting provides information on economic, environmental, social and governance performance. Various variables may be considered as a driver for a corporate Sustainability Reporting. The purpose of this study is to identify and rank Sustainability Reporting Drivers and Indicators. This research is qualitative and exploratory. The Network Analysis method is used to rank the Drivers and Indicators. The statistical population of respondents to the questionnaire contains experts in the fields of theoretical foundations of financial reporting and social sciences, capital market and environmental protection, who responded to 23 questionnaires in 2018. The findings of the research show that Sustainability Reporting Drivers are classified in 5 main groups and 24 Indicators. Among the Drivers, the Drivers of environmental requirements, corporate governance characteristics and firm structural characteristics are the most important, according to the expert opinion. Also, Ranking of Indicators show that the legal requirements, board members independence and profitability indices have the highest rank. The results of this study can promote the awareness of users about Sustainability Reporting, Drivers and Indicators.

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APA: Copy

ABDI, MOSTAFA, KORDESTANI, GHOLAMREZA, & REZAZADEH, JAVAD. (2020). Sustainability Reporting: Ratings of Drivers and Indicators. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(36 ), 71-114. SID. https://sid.ir/paper/388342/en

Vancouver: Copy

ABDI MOSTAFA, KORDESTANI GHOLAMREZA, REZAZADEH JAVAD. Sustainability Reporting: Ratings of Drivers and Indicators. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(36 ):71-114. Available from: https://sid.ir/paper/388342/en

IEEE: Copy

MOSTAFA ABDI, GHOLAMREZA KORDESTANI, and JAVAD REZAZADEH, “Sustainability Reporting: Ratings of Drivers and Indicators,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 36 , pp. 71–114, 2020, [Online]. Available: https://sid.ir/paper/388342/en

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