چالش‌ها، انگیزه‌ها و فرصت‌های صنعت بورس ایران به جهت گزارشگری پایداری و پایداری رویه‌ها

Abdi, M; Kordestani, G; & Rezazadeh, J. (2020). Sustainability Reporting: Ratings of Drivers and Indicators. Empirical Research in Accounting, 10(2), 71-114. (In Persian).

Abdi, M; Kordestani, Gh; & Rezazade,. J. (2019). Designing of Corporates’ Coherent Sustainability Reporting Model. Financial Accounting Research, 11(4), 23-44. (In Persian).

Abdollahzadeh H, Amin V. (2020). The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting. Journal of value and behavioral accounting, 5(9), 299-269. (In Persian).

Adams, C. A. (2002). Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223-250.

Ahmadi, Sh; Rahmani, A; Hosseini, S.A. & Homayoun, S. (2022). A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method. Financial Accounting Research, 14(2), 1-34. (In Persian).

Alamshah; S, A. (2015). Evaluating influential factors in Environmental management accounting (EMA) adoption. Management Accouonting, 7(22), 89-108. (In Persian).

Ali, W; Wilson, J; & Husnain, M. (2022). Determinants/motivations of corporate social responsibility disclosure in developing economies: A survey of the extant literature. Sustainability, 14(6), 3474.

Belal, A. R; & Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654-667.

CDP. (2022). CDSB framework for reporting environmental and social information.

Cho, C. H; Laine, M; Roberts, R. W; & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, organizations and society, 40, 78-94.

Clarkson, P. M; Overell, M. B; & Chapple, L. (2011). Environmental reporting and its relation to corporate environmental performance. Abacus, 47(1), 27-60.

Connelly, B. L; Certo, S. T; Ireland, R. D; & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of management, 37(1), 39-67.

De Micco, P; Rinaldi, L; Vitale, G; Cupertino, S; & Maraghini, M. P. (2020). The challenges of sustainability reporting and their management: the case of Estra. Meditari Accountancy Research.

De Villiers, C. J. (1999). The decision by management to disclose environmental information: a research note based on interviews. Meditari Accountancy Research, 7, 33-48

De Villiers, C. J. (2003). Why do South African companies not report more environmental information when managers are so positive about this kind of reporting? Meditari Accountancy Research, 11(1), 11-23.

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures–a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.

Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. Sustainability accounting and accountability, 248-272.

Ebadi, S; Abdi, R; Rezaei, N; & Pakmaram, A. (2022). Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique. Journal of Accounting and Social Interests, 12(3), 135-156. (In Persian).

Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge university press.

Freeman, R. Edward. "Strategic management: A stakeholder theory." Journal of Management Studies 39.1 (1984): 1-21.

Global Reporting Initiative (2016). Sustainability Reporting Standards.

Hahn, R; & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of cleaner production, 59, 5-21.

Hamed, R. S; Al-Shattarat, B. K; Al-Shattarat, W. K; & Hussainey, K. (2022). The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. Journal of International Accounting, Auditing and Taxation, 46.

Higgins, C; Milne, M. J; & Van Gramberg, B. (2015). The uptake of sustainability reporting in Australia. Journal of Business Ethics, 129(2), 445-468.

Higgins, C; Stubbs, W; & Milne, M. (2018). Is sustainability reporting becoming institutionalised? The role of an issues-based field. Journal of Business Ethics, 147(2), 309-326.

Hossain, M. M; Alam, M; Islam, M. A; & Hecimovic, A. (2015). Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country. Qualitative Research in Accounting & Management. 12(3), 287-314.

IIRC. (2021). Integrated Reporting Framework.

Ismaeel, M; & Zakaria, Z. (2019). Perception of preparers of sustainability reports in the Middle East: Contrasting between local and global. Meditari Accountancy Research, 28(1), 89-116.

Khozein, A; Talebnia, Gh; Garkaz, M; & Bnimahd, B. (2018). Effect of Ownership Structure on the Development of the Sustainabe Reporting. Management Accounting, 11(36), 1-13. (In Persian).

Kuo, T. C; Kremer, G. E. O; Phuong, N. T; & Hsu, C. W. (2016). Motivations and barriers for corporate social responsibility reporting: Evidence from the airline industry. Journal of Air Transport Management, 57, 184-195.

Mitchell, C. G; & Hill, T. (2009). Corporate social and environmental reporting and the impact of internal environmental policy in South Africa. Corporate Social Responsibility and Environmental Management, 16(1), 48-60.

Morioka, S. N; & de Carvalho, M. M. (2016). A systematic literature review towards a conceptual framework for integrating sustainability performance into business. Journal of Cleaner Production, 136, 134-146.

Nwobu, O. A; Iyoha, F; & Owolabi, A. (2018). Managerial perceptions of corporate sustainability reporting determinants in Nigeria. Journal of Business and Retail Management Research, 12(2), 72-82.

O’donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371.

Rahmani, A, & Mahmiudkhani, M. (2022). The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors. Professional Auditing Research, 2(5), 128-156. (In Persian).

Saunders, M; Lewis, P; & Thornhill, A. (2016). Research methods for business students. Pearson education.

Senobar, N,. & Heidarian, B. (2012). Identifying and prioritizing factors affecting corporate social responsibility in Iran. Journal of Economic & Developmental Sociology, 1(1), 71-89. (In Persian).

Setayesh, M. h; & Mehrati, Z. (2018). A Framework for General Theoretical Foundations of Integrated Reporting in Iran. Financial Accounting Research, 10(2), 85-106. (In Persian).

shamsadini, K; Nemati, M; & Askari Shahamabad, M. (2022). Provide a model for developing corporate social responsibility. Journal of Accounting and Social Interests, 12(1), 81-100. (In Persian).

Solomon, A; & Lewis, L. (2002). Incentives and disincentives for corporate environmental disclosure. Business strategy and the environment, 11(3), 154-169.

Sustainability Accounting Standard Board. (2017). SASB conceptual framework.

Tauringana, V. (2020). Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices. Journal of Accounting in Emerging Economies, 11(2), 194-215.

Tilling, M. V; & Tilt, C. A. (2010). The edge of legitimacy: Voluntary social and environmental reporting in Rothmans' 1956‐1999 annual reports. Accounting, Auditing & Accountability Journal. 23(1), 55-81. 

WFE. (2020). Annual sustainability survey.