تبین ابعاد ومولفه های چارچوب گزارش پایداری با رویکرد دلفی فازی

اخترشناس، داریوش؛ خدامی پور، احمد؛ پورحیدری، امید. (۱۴۰۰). تدوین و ارزیابی مدل موانع اجرا، افشا و استانداردگذاری پایداری شرکتی در ایران. دو فصلنامه حسابداری ارزشی و رفتاری، ۶(۱۱): ۲۴۹-۲۱۷.

آرین پور، آرش؛ حساس یگانه، یحیی؛ باباجانی، جعفر. (۱۳۹۸). تحلیل عملکرد پایدار اجتماعی و تأثیرش بر هزینه سرمایه شرکت‌های بورس تهران.  اقتصاد پولی مالی، ۲۶(۱۸): ۱۵۵-۱۹۶.

پورخانی ذاکله بری، مظفر؛ جهانشاد، آزیتا. (۱۴۰۰). ارائه الگو برای افشاء پایداری شرکتی و ارزیابی عوامل مرتبط با تئوری مشروعیت بر گزارشگری آن. پژوهش های حسابداری مالی و حسابرسی، ۱۳(۴۹): ۱۷۷-۲۰۴.

جعفری صمیمی، احمد؛ زروکی، شهریار؛ ساداتی امیری، سیده رقیه. (۱۳۹۷). تحلیل رفاه اقتصادی با تاکید بر ابعاد جهانی ‌شدن. فصلنامه علمی مدلسازی اقتصادی، ۱۲(۴۴)، ۱-۲۳.  

رحمانی، علی؛ محمودخانی، همایون؛ نیاکان، لیلی. (۱۴۰۱). بررسی استانداردها، رهنمودها و وضعیت انتشار گزارشگری پایداری در صنعت بیمه. پژوهشنامه بیمه، ۱۱(۲)، ۲۰۳-۲۳۷.

روزبهان،محمدولی؛ قلی پور، رحمت اله؛ سید جوادین، سید رضا. (۱۴۰۱). بهینه سازی الگوی شایستگی مدیران دانشگاهی با تکینک دلفی-فازی و رویکرد مفهوم سازی داده بنیاد. تحقیق در عملیات در کاربردهای آن. ۱۹(۱)، ۵۷-۸۰.

عامری، حسین. (۱۳۹۸).  بررسی تأثیر ویژگی‌های هیات مدیره بر افشای گزارش پایداری شرکت‌ها.  حسابداری و منافع اجتماعی، ۹(۳): ۱۸۵-۲۰۲.

عبادی، سامان؛ عبدی، رسول؛ رضائی،نادر؛ پاک مرام، عسگر. (۱۴۰۱). الگوی پایداری مبتنی برکارایی مالی: تکنیک ترکیبیDEMATEL-FANP. حسابداری و منافع اجتماعی،۱۲(۳): ۱۳۵-۱۵۶.

عبدی، مصطفی؛ کردستانی، غلامرضا؛ رضازاده، جواد. (۱۳۹۸). طراحی الگوی منسجم گزارشگری پایداری شرکت‌ها. پژوهش های حسابداری مالی، ۱۱(۴): ۲۳-۴۴.

عبدی، مصطفی؛ کردستانی، غلامرضا؛ رضازاده، جواد. (۱۳۹۹).گزارشگری پایداری: رتبه‌بندی محرک‌ها و شاخص‌ها. پژوهش های تجربی حسابداری. ۱۰(۲): ۷۱-۱۱۴.

فخاری، حسین؛ رضائی پیته نوئی، یاسر؛ نوروزی، محمد. (1395). تاثیر افشای مسئولیت اجتماعی شرکت بر کارایی سرمایه‌گذاری. راهبرد مدیریت مالی, 4(4), 85-106.

فخاری، حسین؛ ملکیان، اسفندیار؛ جفایی رهنی، منیر. (۱۳۹۶). تبین و رتبه‌بندی مولفه‌ها وشاخص‌های گزارش زیست محیطی، اجتماعی و راهبری به روش تحلیل سلسله مراتبی در شرکت‌های بورس اوراق بهادار. فصلنامه حسابداری ارزشی و رفتاری، ۲(۴): ۱۵۳-۱۸۷.

محمدی صادق، سعید. (۱۳۹۹). مقایسه مولفه های توسعه پایدار و احقاق حقوق شهروندی درایران وافغانستان. مطالعات شبه قاره، ۱۲(۳۸)، ۲۱۵-۲۳۴.

مصطفایی، پرستو؛ حسینی، سید علی. (۱۴۰۰). تحلیل محتوای کیفی گزارش مسئولیت اجتماعی شرکت ها با تأکید بر ذینفعان اجتماعی. پژوهش های تجربی حسابداری، ۱۱(۳): ۷۹-۱۱۲.

مومنی، فرشاد؛کمال، الهام؛ محمدخان پوراردبیل، رقیه.(۱۳۹۶). بررسی وضعیت توسعه پایدار درایران با استفاده از شاخص ردپای کربن.  فصلنامه اقتصاد محیط زیست و منابع طبیعی، ۱(۱): ۶۵-۹۳.

نمازی، محمد؛ مقیمی، فاطمه. (۱۳۹۷). تأثیر نوآوری و نقش تعدیلی مسئولیت‌پذیری اجتماعی بر عملکرد مالی در صنایع مختلف. فصلنامه بررسی‌های حسابداری و حسابرسی، ۲۵(۲): ۲۸۹-۳۱۰.

Abdi, M., Kurdestani, G., & Rezazadeh, J. (2018). Designing a coherent model of corporate sustainability reporting. Financial Accounting Research, 11(4): 23-44. (in Persian)

Abdi, M., Kurdestani, G., & Rezazadeh, J. (2019). sustainability reporting: ranking drivers and indicators. accounting empirical research, 10(2):71-114. (in Persian)

Akhtarshenas D, Khodamipour A, & Pourheidari O. (2021). Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran. AAPC, 6 (11) :217-249. (in Persian)

Ameri, H. (2019). Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report. Journal of Accounting and Social Interests, 9(3): 185-202. (in Persian)

Beller, A. L. (2018). Keynote Address: The Future of Sustainability Reporting Standards. The CPA Journal, 88(8): 36-41.

Buallay, A., & Al-Ajmi, J. (2020). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation. Journal of Applied Accounting Research, 21(2), 249-264

Buchholz, R. A. & Rosenthal S. B. (2005). Toward a Contemporary Conceptual Framework for Stakeholder Theory. Journal of Business Ethics, 58: 137–148.

Carpenter, V. L., & Feroz, E. H. (2018). Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, organizations and society, 26(7-8): 565-596.

Chen, J. C., & Roberts, R. W. (2010). Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. Journal of Business Ethics, 97(4): 651-665.

Chouhan, V., Sharma, R., & Goswami, S. (2021). Sustainable reporting practices of selected cement companies in India: A case study. Accounting, 7(1): 151-160.

Deliyana Firmialy, S., & Nainggolan, Y. A. (2019). Constructing the ideal SRI (sustainability reporting index) framework for Indonesian market: combined perspectives from rating agencies, academics, and practitioners. Social Responsibility Journal. 15(5): 573-596.

Ebadi, S., Abdi, R., Rezaei, N., & PakMaram, A. (1401). Corporate sustainability model based on financial performance: DEMATEL-FANP hybrid technique. Accounting and Social Interests, 12(3): 135-156. (in Persian)

Ecoact, (2022). The Big eBook of Sustainability Reporting Framework 2022. https://info.eco-act.com/en-gb/the-big-ebook-of-sustainability-reporting

Fakhari, H., Rezaei Pitenoei, Y., & Noroozi, M. (2017). Corporate Social Responsibility Disclosure and Investment Efficiency. Financial Management Strategy, 4(4), 85-106. (in Persian)

Fakhari, H., Malekian, E., & Jafai Rahani, M. (2016). Explanation and ranking of the components and indicators of environmental, social and corporate management reports, Value and Behavioral Accounting Quarterly, 2(4): 187-153. (in Persian)

Fisch, J. E.(2018). Making sustainability disclosure sustainable. Geo. LJ, 107, 923.

Freeman, R.E. (2010). Strategic Management. A Stakeholder Approach. Cambridge University Press, Cambridge.

Gavana, G., Gottardo, P., & Moisello A. (2017). Earnings Management and CSR Disclosure. Family vs. Non-Family Firms. Journal of Sustainability, 9(12): 1-21.

Hassas Yegane, Y., Babajani, J., Taghavifard, M., & Arianpoor, A. (2018). Analysis of environmental sustainability performance and its impact on the cost of equity in companies listed in Tehran stock exchange. Journal of Value & behavioral Accounting, 3(5), 1-39. (in Persian)

Herold, M. H. (2018). Demystifying the link between institutional theory and stakeholder theory in sustainability reporting. Economics, Management and Sustainability, 3(2), 6-19.

Ibatova, A., Sitdikov, F., & Klychova, G. (2018). Reporting in the area of sustainable development with information technology application. Management Science Letters, 8(7), 785-794.

IFRS. (2021). About the International Accounting Standards Board.   https://www.ifrs.org/groups/international-sustainability-standards-board/

Jafari Samimi, A., Zaroki, S., & Sadati Amiri, S. R. (2019). Economic Welfare Analysis with an Emphasis on Aspects of Globalization. Economical Modeling, 12(44), 1-23.

Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting: An institutionalist approach. Business Strategy and the Environment, 21(5): 299-316.

Kleine, A., M. von, & Hauff, D. (2017). Sustainability-driven implementation of corporate. social responsibility: application of the integrative sustainability triangle. J. Bus. Ethics, 85: 517-533.

KMPG. (2021). Unlock ESG opportunities to enhance trust, mitigate risk and create new value, starting now. shttps://home.kpmg/xx/en/home/insights/2021/11/sustainability-reporting-climatechange-issb

Kumar, K. (2022). Emerging phenomenon of corporate sustainability reporting: Evidence from top 100 NSE listed companies in India. Journal of Public Affairs, 22(1), e2368.

Kwarcińska, A. (2020). Reporting problems of corporate social responsibility. Ekonomia i Prawo. Economics and Law, 19(3): 523–532.

Leuz, C., & Wysocki, P.D. (2008). Economic consequences of financial reporting and disclosure regulation: a review and suggestions for future research. Working paper, University of Chicago and University of Miami

Mahmood, Z., Kouser, R., & Masud, M. A. K. (2019). An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan. Asian Journal of Sustainability and Social Responsibility, 4(1): 1-31.

Martínez-Noya, A., & García-Canal, E. (2011). Technological capabilities and the decision to outsource/outsource offshore R&D services. International Business Review, 20(3): 264-277

Masum, M. H., Latiff, A. R. A., & Osman, M. N. H. (2020). Voluntary reporting, sustainable reporting and transition economy. International Business and Accounting Research Journal, 4(2): 81-88.

Mauro, S. G., Cinquini, L., Simonini, E., & Tenucci, A.(2020). Moving from social and sustainability reporting to integrated reporting: Exploring the potential of Italian public-funded universities reports. Sustainability, 12(8), 3172.

Mihaylova, L., & Papazov, E. (2021). Sustainable Reporting: Practices and Challenges. the international management conference. 15(1): 71-78.

Minutiello, V., & Tettamanzi, P. (2022). The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting. Corporate Social Responsibility and Environmental Management, 29(1), 1-18.

Mohammadi Sadiq, S. (2019). Comparing the components of sustainable development and the realization of citizenship rights in Iran and Afghanistan, Subcontinental Studies, 12(38), 215-234. (in Persian)

Momeni, F., Kamal, E., Mohammad khani, R. (2016). Investigating the status of sustainable development in Iran using the carbon footprint index, Environmental and Natural Resources Economics Quarterly,1(1): 65-93.(in Persian)

Mostafaei, S., Hosseini, S. A. (2021). Qualitative content analysis of corporate social responsibility reports with emphasis on social stakeholders, Accounting Empirical Research, 11(3): 79-112. (in Persian)

Namazi, M., & Moghimi, F.(2017).the effect of innovation and the moderating role of social responsibility on the financial performance of companies in different industries. Accounting and Auditing Quarterly, 25(2): 310-289. (in Persian)

Niemoller, j. (2021) ESG Reporting Frameworks: Comparing CDP, GRI & More. www.perill.com/blog/esg-reporting-framworks.

Ning, X., Yim, D., & Khuntia, J. (2021). Online sustainability reporting and firm performance: Lessons learned from text mining. Sustainability, 13(3): 1069.

Ortiz, L. (2021). Leveraging the organizational mission statement to communicate identity, distinctiveness and purpose to primary and secondary stakeholders during COVID-19. Journal of Strategy and Management.‏

Pourkhani zaklberi M., & Jahanshad, A. (2021). Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory. Financial Accounting and Auditing Research, 13(49), 177-204. (in Persian)

Rahmani, A., Mahmoudkhani, H., & Ancestors, L. (2022). Examining the standards, guidelines and publication status of sustainability reporting in the insurance industry. Insurance Research Journal, 11(2), 203-237. (In Persian)

Rouzbahan M V, Gholipour R, Seyed Javadin S R. (2022). Optimizing the Competency Model of University Administrators with Delphi-Fuzzy. Technique and Grounded Theory Approach, 19 (1), 57-80. (In Persian)

Sardianou, E., Stauropoulou, A., Evangelinos, K., & Nikolaou, I. (2021). A materiality analysis framework to assess sustainable development goals of banking sector through sustainability reports. Sustainable Production and Consumption, 27: 1775-1793.

SASB, the state of disvlosure: an analysis of the effectiveness of sustainability disclousurein sec filing. (2017), https://www.sasb.org/wp-content/uploads/2017/12/2017State- of-Disclosure-Report-web.pdf.

Silva, S. (2021). Corporate contributions to the Sustainable Development Goals: An empirical analysis informed by legitimacy theory. Journal of Cleaner Production, 292, 125962.

Stolowy, H., & Paugam, L. (2023). Sustainability reporting: Is convergence possible?. Accounting in Europe, 20(2), 139-165

Tavares, M. D. C. D. C., & Dias, A. P. (2018).Theoretical Perspectives on Sustainability Reporting: A Literature Review. Chapters.

Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.

Vitolla, F., & Rubino, M. (2017). Legitimacy theory and sustainability reporting. Evidence from Italy. In 10th Annual Conference of the EuroMed Academy of Business, 1(1): 1835-1848.

World Business Council for Sustainable Development (WBCSD), Sustainable development reporting: Strikin the‌balance,2002, http://wbcsdservers.org/wbcsdpublications/cd_files/datas/financial_capital/reporting_investment/pdf/SustainableDevReporting-Striking-the-balance.pdf

Yakar Pritchard, G., & Çalıyurt, K. T. (2021). Sustainability reporting in cooperatives. Risks, 9(6), 117.

Sutikno, F. R., Sasongko, N. A., Djarot, I. N., & Dillon, H. S. (2023). Adaptation variation of easiness on environmental, social, and governance components in the selected sustainability reports. Global Journal of Environmental Science and Management.

Derun, I., Mysaka, H., & Skliaruk, I. (2023). Contextual Research of Strategic Theories for Non-financial Reporting: A System-structural Approach to Formulating Reporting Principles.

Baumüller, J., & Sopp, K. (2022). Double materiality and the shift from non-financial to European sustainability reporting: Review, outlook and implications. Journal of Applied Accounting Research, 23(1), 8-28.