Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory

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Pourkhani Zaklehbari Mozaffar; JAHANSHAD AZITA

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 177-204

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Title

Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory

Author(s)

Pourkhani Zaklehbari Mozaffar | JAHANSHAD AZITA | Issue Writer Certificate

Keywords

Company Sensitivity in the IndustrQ1

Company LocationQ2

Company LifespanQ1

Disclosure of Corporate SustainabilityQ1

Abstract

The purpose of this study is first to provide a model for corporate sustainability disclosure and then the impact of factors related to the theory of legitimacy on corporate sustainability reporting. In this research, 117 qualified companies on the Tehran Stock Exchange have been studied. To test the hypotheses, purposive sampling method and panel regression models have been applied. The research findings show that out of a total of 169 components studied 80 components are essential for the corporate sustainability model. Also, the sensitivity of the company in the industry has a substantial positive effect on the overall index of sustainability including the disclosure of the economic, environmental and social aspects, but it has no remarkable impact on the disclosure of sustainability from the public aspect. The location of the company has a significant positive effect on the Disclosure of Corporate Sustainability from a social point of view, but the disclosure has no significant impact on the overall corporate sustainability index in terms of public, economic and environmental aspects. Finally, the lifespan of the company has a meaningful positive influence on the overall index and all aspects of corporate sustainability. The result of this study shows the importance of requiring non-financial information disclosure for legislators and standardizers. It also improves the beneficiaries’ awareness of these aspects and encourages companies to disclose corporate sustainability information.

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APA: Copy

Pourkhani Zaklehbari, Mozaffar, & JAHANSHAD, AZITA. (2021). Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 177-204. SID. https://sid.ir/paper/409331/en

Vancouver: Copy

Pourkhani Zaklehbari Mozaffar, JAHANSHAD AZITA. Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):177-204. Available from: https://sid.ir/paper/409331/en

IEEE: Copy

Mozaffar Pourkhani Zaklehbari, and AZITA JAHANSHAD, “Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 177–204, 2021, [Online]. Available: https://sid.ir/paper/409331/en

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