Developing of effective factors model on corporate sustainability in Iran

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Akhtarshenas Darioush; KHODAMIPOUR AHMAD; KHODAMIPOUR AHMAD; POURHEIDARI OMID

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:16 | Issue:65 Page(s): 175-201

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Information Journal Paper

Title

Developing of effective factors model on corporate sustainability in Iran

Author(s)

Akhtarshenas Darioush | KHODAMIPOUR AHMAD | KHODAMIPOUR AHMAD | POURHEIDARI OMID | Issue Writer Certificate

Keywords

Corporate SustainabilityQ1

Thematic analysisQ1

factor analysisQ2

Effective FactorsQ2

InterviewQ1

Abstract

Promoting Corporate Sustainability, as an important strategy for companies, is not a coincidence, but can be improved by identifying and considering different factors. Therefore, identifying the Effective Factors on Corporate Sustainability is essential. The purpose of this research is to develop a model to explain the Effective Factors on Corporate Sustainability through exploratory combination approach. In the qualitative part of the research, a model for Effective Factors on Corporate Sustainability has been provided by Interview with specialists and experts and by using a snowball sampling method based on the Thematic analysis of the Interviews. In the quantitative part, in order to evaluate the validity of the presented model, by using from questionnaire, opinions specialists and experts were obtained and analyzed by one-sample t-test and one-way ANOVA. Also, confirmatory factor analysis was used to determine the factor loadings of the indices of each component. The research results showed four dimensions include: company characteristics, management factors, market factors and macro factors, nine components include: structural characteristics, functional characteristics, individual level, organizational level, capital market, business factors, economic factors, social factors and political factors and sixty indicators are affecting on Corporate Sustainability. In addition to confirming many of identifying factors in previous research, new factors such as community culture, country policy, ethics, legal requirements, corporate social reputation, intellectual capital and product competitiveness have been identified as Effective Factors of Corporate Sustainability. The findings have important insights for various stakeholders such as government, legislative bodies, regulatory bodies, companies and researchers. Accordingly, it is recommended to Corporate Audit and the Securities Exchange Organization take the necessary steps for codification Corporate Sustainability laws and standards.

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APA: Copy

Akhtarshenas, Darioush, KHODAMIPOUR, AHMAD, & POURHEIDARI, OMID. (2020). Developing of effective factors model on corporate sustainability in Iran. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(65 ), 175-201. SID. https://sid.ir/paper/402024/en

Vancouver: Copy

Akhtarshenas Darioush, KHODAMIPOUR AHMAD, POURHEIDARI OMID. Developing of effective factors model on corporate sustainability in Iran. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;16(65 ):175-201. Available from: https://sid.ir/paper/402024/en

IEEE: Copy

Darioush Akhtarshenas, AHMAD KHODAMIPOUR, and OMID POURHEIDARI, “Developing of effective factors model on corporate sustainability in Iran,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 65 , pp. 175–201, 2020, [Online]. Available: https://sid.ir/paper/402024/en

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