Antecedents and consequences of sustainable intellectual capital reporting: evidence from Iran

E Kordi, M Abdoli, H Valiyan - Journal of Advances in Management …, 2023 - emerald.com
Purpose With the emergence of the basis of intellectual capital, competitive advantage was
considered as the focus of competitive strategies, and the knowledge resulting from this …

[PDF][PDF] The relationship between corporate sustainability performance and firm value: Emphasizing the role of disclosure score and firm size

F Babaei, A Rahmani, S Homayoun, V Amin - Journal of Accounting …, 2021 - ensani.ir
Objective: Sustainable development represents an ethical concept related to the fight
against poverty and protecting the environment simultaneously and on a macro-level …

[PDF][PDF] Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context

S Joudi, G Mansourfar, S Homayoun… - … and Auditing Review, 2023 - researchgate.net
Objective: Corporate sustainability, focused on the environment, society, and governance
(ESG), has garnered global attention from investors and observers. In recent decades, a …

Corporate characteristics determining sustainability reporting

S Yousefizadeh, H Fakhari - Empirical Research in Accounting, 2024 - jera.alzahra.ac.ir
Considering the importance of sustainability reporting among stakeholders, this research
aims to explain a model for internal organizational factors affecting sustainability reporting …

فعالیت‌های بااهمیت پایداری و خلق ارزش: تطبیق معیارهای SASB در محیط‌ ایران

جودی, منصورفر, همایون, رضایی, ذبیح اله - بررسی‏ ‌های حسابداری و …, 2023‎ - acctgrev.ut.ac.ir
هدف: به‌تازگی، پایداری شرکتی با تمرکز بر محیط زیست و جامعه و حاکمیت، در کانون توجه
سرمایه‌گذاران و ناظران سراسر جهان قرار گرفته است. در دهه‌های اخیر، شرکت‌ها و سرمایه‌گذاران نهادی و …

در محيط ايران SASB فعاليت هاي بااهميت پايداري و خلق ارزش: تطبيق معيارهاي

سميرا جودي, غلامرضا منصورفر… - … & Auditing Review, 2023‎ - search.ebscohost.com
Objective: Corporate sustainability, focused on the environment, society, and governance
(ESG), has garnered global attention from investors and observers. In recent decades, a …

Sustainable Reporting Function and Green Accounting Strategic Consequences (Cross-matrix analysis)

F Dehdar, E Alibeiki, MM Hosseini - Advances in Mathematical …, 2023 - amfa.arak.iau.ir
The purpose of this study is to evaluate the most effective strategic implica-tions of green
accounting based on the function of sustainable reporting. In this study, theoretical …

[HTML][HTML] The model for measuring the Quality of Sustainability Reporting and Determinants: Application Analytic Network Process Fuzzy DEMATEL-Based Technique

H Esmaeilzadeh, H Ghodrati, H Jabbari… - Iranian Journal of …, 2022 - ijfifsa.ir
Sustainability reporting is an important tool for decreasing information asymmetry, according
to the stakeholders' demands for transparency. On the other hand, increasing transparency …

[PDF][PDF] Identification of Material Sustainability Criteria in the Exchange Industry Using Qualitative Content Analysis

S Ahmadi, A Rahmani, SA Hosseini… - Journal of Securities …, 2023 - sid.ir
The purpose of this paper is to identify the most important sustainability indicators and
criteria of the exchange industry. Due to the importance of this industry in capital formation …

[PDF][PDF] Challenges, Motivations and Opportunities of the Iranian Exchange Industry in Order to Issue Sustainability Reports and Sustainability of Procedures

S Ahmadi, A Rahmani - journal.alzahra.ac.ir
Purpose: Considering the importance of exchanges sustainability, in this research, in
addition to identifying most important stakeholders, the challenges, motivations and …