Dimensions and Important Components of Corporate Sustainability Reporting with an Islamic Approach

عدم نمايش در فروشگاه: 
نمايش در فروشگاه

Mojtaba Farokhi / PhD Student in Accounting, Qom Branch, Islamic Azad University, Qom, Iran Farokhi_ir@yahoo.com

@ Reza Gholami Jamkarani / Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran                                                                                                                           accountghom@gmail.com

Mohammad Kashanipour / Associate Professor, Department of Accounting, Farabi Campus, University of Tehran, Iran                                                                                                                                 Kashanipour@ut.ac.ir

Mohammad Reza Mehrabanpour / Assistant Professor, Department of Accounting, Farabi Campus, University of Tehran, Iran                                                                                                                              Mehrabanpour@ut.ac.ir

Hossein Meysamy / Assistant Professor of Monetary and Banking Research Institute of Central Bank, Tehran, Iran         h.meisamy@mbri.ac.ir

Received: 2020/03/18 - Accepted: 2020/08/23

 

Abstract

Organizations and companies, as one of the most important tools and requirements for the development and progress of communities, are required to report the results of their activities. For this reason, using an appropriate reporting framework will play an important role in identifying strengths and weaknesses, decision-making and planning to achieve sustainable development goals. The use of conventional sustainability reporting frameworks and the achievement of sustainable development goals by Islamic countries, due to cultural differences and the level of development of these societies compared to Western societies, faces obstacles and problems. The purpose of this study is to explain the dimensions and key components of corporate sustainability reporting after reviewing the superior frameworks of sustainability reporting appropriate to the cultural and environmental conditions of Islamic society. The data collected through qualitative content analysis of Islamic texts by inductive method has been exposed to expert judgment by a questionnaire. After evaluating 110 collected questionnaires and analyzing factor load coefficients and structural equations, using SPSS and Smart PLS software, the corporate sustainability reporting model with Islamic approach was extracted, in seven dimensions in order of priority including: management and leadership, progress and excellence, work and production, human, social, economic and environmental capital, and 36 components.

Key words: Development and Progress, Sustainable Development, Corporate Sustainability, Corporate Sustainability Reporting, Sustainability with Islamic Approach.

JEL: M48, G38, P26.

سال انتشار: 
1399
شماره مجله: 
22
شماره صفحه: 
173