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Information Journal Paper

Title

Investigating the Impact of Some Inter-organizational Factors on Sustainability Reporting of the Pharmaceutical Companies Listed on the Tehran Stock Exchange

Pages

  103-126

Abstract

 Introduction: Today, business units have come in the form of multidisciplinary institutions rather than purely economic performance. In this regard, Corporate Sustainability Reporting as a challenging and appealing issue in recent years represents the company's economic, social and environmental outcomes. The purpose of this study was to investigate the effect of some internal factors on the sustainability reporting of pharmaceutical companies listed on Tehran Stock Exchange. Research Method: The present study is a descriptive-correlational study, based on the nature of the data, is quantitative and time-retrospective in terms of data type. The GRI measurements and other studies have been used to measure Corporate Sustainability Reporting. The statistical population of the study consisted of pharmaceutical companies admitted to the Tehran Stock Exchange. Findings: The hypothesis test results show a positive and significant positive effect on the sustainability reporting rate of companies. Also, Sales Growth and Financial Leverage do not have a significant impact on Corporate Sustainability Reporting. Results: Currently, companies do not pay enough attention to the disclosure of economic, social and environmental information, and to take into account the interests of different groups of beneficiaries at the operational level. Also, with increased Profitability, the sustainability reporting rate of companies will also increase.

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    APA: Copy

    Masoumi, S.R., SALEHNEJAD, S.H., & Zabihi Zarinkalaei, A.. (2018). Investigating the Impact of Some Inter-organizational Factors on Sustainability Reporting of the Pharmaceutical Companies Listed on the Tehran Stock Exchange. JOURNAL OF HEALTH ACCOUNTING, 7(1 (19) ), 103-126. SID. https://sid.ir/paper/391552/en

    Vancouver: Copy

    Masoumi S.R., SALEHNEJAD S.H., Zabihi Zarinkalaei A.. Investigating the Impact of Some Inter-organizational Factors on Sustainability Reporting of the Pharmaceutical Companies Listed on the Tehran Stock Exchange. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2018;7(1 (19) ):103-126. Available from: https://sid.ir/paper/391552/en

    IEEE: Copy

    S.R. Masoumi, S.H. SALEHNEJAD, and A. Zabihi Zarinkalaei, “Investigating the Impact of Some Inter-organizational Factors on Sustainability Reporting of the Pharmaceutical Companies Listed on the Tehran Stock Exchange,” JOURNAL OF HEALTH ACCOUNTING, vol. 7, no. 1 (19) , pp. 103–126, 2018, [Online]. Available: https://sid.ir/paper/391552/en

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