The model for measuring the Quality of Sustainability Reporting and Determinants: Application Analytic Network Process Fuzzy DEMATEL-Based Technique
محل انتشار: مجله مالی ایران، دوره: 6، شماره: 2
سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 263
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شناسه ملی سند علمی:
JR_IJFIFSA-6-2_002
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
Sustainability reporting is an important tool for decreasing information asymmetry, according to the stakeholders' demands for transparency. On the other hand, increasing transparency allows investors to have more appropriate evaluations of firms' activities and direct their investments to companies with more enthusiasm. In the organizational context, information asymmetry creates conflict between owners and managers. Managers tend to reduce the gap between themselves and stakeholders, particularly shareholders, by producing and delivering reports. Companies use sustainability reports to connect with their society and environment, as well as a way to manage interactions with various stakeholders for societal approval and activity continuation. The primary purpose of this study is to provide a model for measuring the quality of sustainability reporting and the determinants. In terms of methodology, the current study is qualitative, deductive, cross-sectional, applied, and exploratory. The criteria were identified and extracted, then evaluated and prioritized using Multi-Criteria Decision-Making approaches including Fuzzy Analytic Hierarchy Process and Fuzzy Decision-Making Trial and Evaluation Laboratory Analytic Network Process-based. The FAHP test revealed that of the six indicators, the GRI's reporting guidelines for sustainability Checklist were placed highest. Internal Controls Reporting, Sustainability Innovation Performance, and Earnings Quality rated first to third, respectively, among the ۲۵ criteria affecting the quality of sustainability reporting, according to the FDANP.
کلیدواژه ها:
نویسندگان
Habib Esmaeilzadeh
Ph.D. Candidate, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
Hasan Ghodrati
Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
Hossein Jabbari
Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
Meysam Arabzadeh
Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
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