A complete study and review on corporate sustainability reporting

Sustainability reporting refers to the disclosure, whether voluntary, solicited, or required, of non-financial performance information to outsiders of the organization. Generally speaking, sustainability reporting deals with information concerning environmental, social, economic and governance issues in the broadest sense. These are the criteria gathered under the acronym ESG (Environmental, social and corporate governance). A sustainability report is an organizational report that provides information on economic, environmental, social and governance performance. In other words, sustainability reporting helps organizations to measure, infer and discuss economic, environmental, social and governance performance and manage the required changes in a more effective way. By using sustainable reporting, companies react to society's pressures and requests for responsible social behavior by companies and are required by the external environment to operate in a more responsible manner. In accordance with the theory of voluntary transparency, companies have provided information that shows the fulfillment of social responsibilities in improving economic performance, and by sending such data, they try to improve the image of the company and reduce the negative effect of their activities. The effects of sustainable reporting on the performance of the company lead to the fact that the responsibility of the companies, especially in the community environment and the business environment in which they operate, is effectively realized. The use of sustainability reporting brings many benefits for companies, including legitimizing their activities, increasing reputation, creating the necessary facilities to gain competitive advantages, increasing transparency, and creating better facilities for benchmarking companies. Organizations and companies as One of the most important tools and requirements for the development and progress of societies is required to report the results of their activities. For this reason, the application of the appropriate reporting framework will play a significant role in recognizing the weaknesses and strengths, making decisions and planning to achieve the goals of sustainable development. The purpose of this research is to review the best sustainability reporting frameworks, to explain the dimensions and key components of corporate sustainability reporting, appropriate to the culture and environmental conditions of the Islamic society.

کلیدواژه ها:

sustainability reporting ، social responsibility ، corporate governance ، economic development ، environmental performance