The Identification of Institutional Factors Affecting Sustainability Reporting in the Iranian Oil Industry

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MIRZAMANI AZAM; AMIRI ALINAGHI; HAMIDIZADEH ALI; Rezagholizadeh Elaheh

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Journal: ORGANIZATIONAL CULTURE MANAGEMENT Year:2021 | Volume:18 | Issue:4 Page(s): 703-721

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Title

The Identification of Institutional Factors Affecting Sustainability Reporting in the Iranian Oil Industry

Author(s)

MIRZAMANI AZAM | AMIRI ALINAGHI | HAMIDIZADEH ALI | Rezagholizadeh Elaheh | Issue Writer Certificate

Keywords

Sustainability reportingQ1

Coercive factorsQ1

Normative factorsQ1

Mimetic factorsQ1

Iranian Oil IndustryQ1

Abstract

The contemporary world faces many environmental, social, and economic challenges, the proper management of which depends on the attention and commitment of industries to Sustainability reporting. The present study tried to identify the factors affecting Sustainability reporting in the Iranian Oil Industry using qualitative content analysis method and relying on the institutional theory. Data were collected through taking notes of the relevant texts and semi-structured interviews with 10 social responsibility experts of the Iranian Oil Industry. Findings showed that coercive and Normative factors affect Sustainability reporting and Mimetic factors do not affect this reporting. In other words, the structures, rules, and regulations of Sustainability reporting by government and industry are coercive pressures for Sustainability reporting. However, lack of the governmental oversight of reporting and the industry executives’ negligence of it reduce the role of these pressures. Professional and scientific institutions exert normative pressures for sustainable reporting in the industry, but inattention of audit firms to this reporting moderates this pressure. Various reasons cause mimetic pressure not to affect the Sustainability reporting in the Iranian Oil Industry, including its national structure. Therefore, it is recommended to pay attention to the type of organization in the assessment of mimetic pressures on Sustainability reporting in various industries and countries and to develop audit criteria to evaluate the sustainability performance of oil companies and serious monitoring of Sustainability reporting by policymakers and regulatory bodies.

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APA: Copy

MIRZAMANI, AZAM, AMIRI, ALINAGHI, HAMIDIZADEH, ALI, & Rezagholizadeh, Elaheh. (2021). The Identification of Institutional Factors Affecting Sustainability Reporting in the Iranian Oil Industry. ORGANIZATIONAL CULTURE MANAGEMENT, 18(4 ), 703-721. SID. https://sid.ir/paper/397770/en

Vancouver: Copy

MIRZAMANI AZAM, AMIRI ALINAGHI, HAMIDIZADEH ALI, Rezagholizadeh Elaheh. The Identification of Institutional Factors Affecting Sustainability Reporting in the Iranian Oil Industry. ORGANIZATIONAL CULTURE MANAGEMENT[Internet]. 2021;18(4 ):703-721. Available from: https://sid.ir/paper/397770/en

IEEE: Copy

AZAM MIRZAMANI, ALINAGHI AMIRI, ALI HAMIDIZADEH, and Elaheh Rezagholizadeh, “The Identification of Institutional Factors Affecting Sustainability Reporting in the Iranian Oil Industry,” ORGANIZATIONAL CULTURE MANAGEMENT, vol. 18, no. 4 , pp. 703–721, 2021, [Online]. Available: https://sid.ir/paper/397770/en

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