ویژگی های شرکتی تعیین کننده گزارشگری پایداری

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

Ahmadzade, Y., Maranjory, M., Alikhani, R., & Taghipouryan, Y. (2022). Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity. Financial Accounting and Auditing Research, 14(56), 161-190. (in Persian)‎

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

Alotaibi, M. M. (2020). Determinants of sustainability disclosure of Saudi listed companies. Journal ‎of Economics and Sustainable Development, 11(2), 83-97.‎

Amoako, K. O., Amoako, I. O., Tuffour, J., & Marfo, E. O. (2022). Formal and informal sustainability ‎reporting: An insight from a mining company’s subsidiary in Ghana. Journal of Financial Reporting ‎and Accounting, 20(5), 897-925.‎

Arian poor, Arash, Hassas Yeganeh, Yahya, & Babajani, Jafar. (2019). Analysis of Social ‎Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock ‎Exchange. Journal of Monetry & Financial Economics, 26 (new)(17 ), 155-195. (in Persian)‎

Bebbington, J., & Larrinaga, C. (2024). The influence of Power’s audit society in environmental and ‎sustainability accounting. Qualitative Research in Accounting & Management, 21(1), 21-28.‎

Buallay, A., & Al-Ajmi, J. (2019). The role of audit committee attributes in corporate sustainability ‎reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting ‎Research. 21(2). 249-264.‎

Carpenter, V. L., & Feroz, E. H. (2001). 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.  ‎

Costa, J., Cancela, D., & Reis, J. (2021). Neverland or tomorrowland? Addressing (In) compatibility ‎among the SDG pillars in Europe. International Journal of Environmental Research and Public ‎Health, 18(22), 11858.‎

Dhahri, S., & Omri, A. (2018). Entrepreneurship contribution to the three pillars of sustainable ‎development: What does the evidence really say?. World Development, 106, 64-77.‎

Erin, O., Adegboye, A., & Bamigboye, O. A. (2022). Corporate governance and sustainability ‎reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy ‎Journal, 13(3), 680-707.‎

Fakhari, H., Mehrabi, M., Yabloui Khamsloui, M., and Ghasemi, A. (2014). Factors affecting ‎corporate sustainability reporting, the third international conference on applied research in ‎management and accounting, Tehran. (in Persian)‎

Farisyi, S., Musadieq, M. A., Utami, H. N., & Damayanti, C. R. (2022). A systematic literature ‎review: Determinants of Sustainability Reporting in developing countries. Sustainability, 14(16), ‎‎10222‎

Farkhi, M., Gholami Jamkarani, R., Kashanipour, M., Mehrabanpour, M. R., & Maithami, H. (2020). ‎Dimensions and key components of corporate sustainability reporting with an Islamic approach. ‎Knowledge of Islamic Economics, 22(11), 173-190. (in Persian)‎

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

Fukardi, R., & Moatev, M. (2017). Definition of the content of the sustainability report of ‎Iran's National Company for Refining and Distribution of Petroleum Products: Application ‎of Balanced Assessment Card and Dimetal Gray. Industrial Management, 9(4), 735-764. ‎‎(in Persian)‎

Gallego-Alvareza, I., and E. Ortas. 2016. Corporate environmental sustainability reporting in the ‎context of national cultures: A quantile regression approach. International Business Review. 26 (2). ‎‎337-353.‎

Gioki, Akbar, Gerkaz, Mansour, Safari Graili, Mehdi, Matofi, Alireza. (2023). Compilation and explanation of the model of effective factors of integrated organization. Financial accounting and auditing research, 15(58), 237-270. (in Persian)‎

Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: ‎evidence from Pakistan. Journal of Sustainable Finance & Investment, 12(1), 214-237.‎‏

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

Hosseini, M. J. (2019). The Sustainable Development In Article Fifty of Constitution of ‎Islamic Republic of Iran. Geography and Human Relationships, 2(Supplement winter ‎‎2020), 1-7. (in Persian)‎

Hosseini, S. A., ahmadi, S., & Seilsepoor, H. (2024). Investigating the Impact of Corporate Governance structures on Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review. Empirical Studies in Financial Accounting, (), -.(in Persian)‎

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/‎

Jalili, A., & Jafari, M. (2021). "Success or failure in wealth creation" This is the main ‎story.Strategic Goal Setting in Climate Change. Iran Nature, 6(3), 142-142. (in Persian)‎

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

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

Lee, K.-H., Herold, D. M., & Yu, A. (2016). Small and Medium Enterprises and Corporate Social ‎Responsibility Practice: A Swedish Perspective. Corporate Social Responsibility and Environmental ‎Management, 23(2), 88-99.‎

Lozano, R. (2015). A holistic perspective on corporate sustainability drivers. Corporate social ‎responsibility and environmental management, 22(1), 32-44.‎

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

makky, T., Alavian petroody, S. S., Asadi, M., Aghsaei, H., & Hashemi, S. H. (2018). ‎Comparison of Sustainable Development Approaches in Iran and Other Countries. ‎Environmental Researches, 9(17), 17-24. (in Persian)‎

Malekian, E., Fakhari, H., & Jafaei Rahni, M. (2019). Impact of Board of Directors' ‎Characteristics on Environmental, Social, and Corporate Governance Reporting. Journal of ‎Accounting Knowledge, 10(2), 77-112. (in Persian)‎

Man, M., Bogeanu-Popa M-M. (2020). Impact of Non-Financial Information on Sustainable Reporting ‎of Organisations’ Performance: Case Study on the Companies Listed on the Bucharest Stock ‎Exchange. Sustainability, 12(6), 2179. ‎

Masoumi, S. R., Saleh Nejad, H., & Zabihi Zarin Kalaei, A. (2018). Identifying the effective ‎variables on the level of sustainability reporting of companies admitted to the Tehran ‎Stock Exchange. Audit knowledge. 18(70): 195-221. (in persian)‎

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.‎

Matoufi‏ ‏A. L., Golchoubi, M. (2018). The Effect of Family Ownership on Speed of ‎Adjustment of Cash Holding: Evidence from Tehran Stock Exchange, Journal of Financial ‎Accounting Research, 9(4), 61-82. (in Persian)‎

Mohammadisadegh, S. (2020). Comparative Comparison of the Components of Sustainable ‎Development and the Recognition of Citizenship Rights in Iran and Afghanistan. Journal ‎of Subcontinent Researches, 12(38), 215-234. (in Persian)‎

Momeni, F., Kamal, E., & MohammadKhanpour Ardebil, R. (2017). Assessment status of ‎Sustainable Development in Iran Using Carbon FootprintIndex. Journal of Environmental ‎and Natural Resource Economics, 1(1), 65-93. (in Persian)‎

Mostafaei, P., & Hosseini, S. A. (2021). Qualitative Content Analysis of Corporate Social ‎Responsibility Reports with Emphasis on Social Stakeholders. Empirical Research in ‎Accounting, 11(3), 79-112. (in Persian)‎

Petrescu, A. G., Bilcan, F. R., Petrescu, M., Holban Oncioiu, I., Türkeș, M. C., & Căpuşneanu, S. ‎‎(2020). Assessing the benefits of the sustainability reporting practices in the top Romanian ‎companies. Sustainability, 12(8), 3470.‎

Pourkhani Z. B., Mozafar, and 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 Pesian)‎

Rostamizadeh, ,. K., Doroudi, H., & Mohammadi, A. (2022). Presenting a Model for ‎Identifying the Factors and Components of Sustainable Development in the Iron and Steel ‎Industry by Fuzzy DEMATEL and Grounded Data Techniques. Industrial Management ‎Journal, 13(3), 514-536. (in Persian)‎

Ruiz-Blanco, S., Romero, S., & Fernandez-Feijoo, B. (2022). Green, blue or black, but ‎washing–What company characteristics determine greenwashing?. Environment, Development ‎and Sustainability, 24(3), 4024-4045‎.

Salehinia, M, & Tamradi, A. (1400). The effect of political communication on financing ‎policies. Financial Accounting Research Journal, 11(2), 1-30. (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.‎

Sisaye, S. (2021). The influence of non-governmental organizations (NGOs) on the development of ‎voluntary sustainability accounting reporting rules. Journal of Business and Socio-economic ‎Development, 1(1), 5-23‎‏.‏

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

Tilling, Matthew V. (2004). Some Thoughts on Legitimacy Theory in Social and Environmental ‎Accounting. Social and Environmental Accountability Journal, 24(2), 3-7.‎

‏Whittingham, K. L., Earle, A. G., Leyva-de la Hiz, D. I., & Argiolas, A. (2023). The impact of ‎the United Nations Sustainable Development Goals on corporate sustainability reporting. BRQ ‎Business Research Quarterly, 26(1), 45-61.‎

Yañez, P., Sinha, A., & Vásquez, M. (2019). Carbon footprint estimation in a university campus: ‎Evaluation and insights. Sustainability, 12(1), 181-211.‎

Yousefizadeh, S., & fakhari, H. (2023). Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach. Journal of Accounting and Social Interests, 13(3), 37-62. (in Persian)‎

Yousefizadeh, Sahar. (2023). Factors and effective intra-organizational drivers of sustainability reporting with the fuzzy Delphi approach. Contemporary researches in management and accounting sciences, 18(5), 10-1. (in Persian)‎