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استانداردگذاران، نظارت کنندگان و تأمین کنندگان هزینه های پایداری شرکتی: رویکرد ترکیبی | ||
| مطالعات مدیریت و بهره وری | ||
| دوره 1، شماره 2، مرداد 1404، صفحه 32-59 اصل مقاله (960.61 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22034/jmps.2025.144852.1013 | ||
| نویسندگان | ||
| داریوش اخترشناس* 1؛ شادی حسن زاده1؛ کامران سهراب زاده2 | ||
| 1استادیار گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران. | ||
| 2کارشناس ارشد حسابداری، دانشگاه تهران، تهران، ایران. | ||
| چکیده | ||
| With the increasing growth of environmental, social and economic concerns globally, sustainability reporting has emerged as a key tool for companies to respond to domestic and foreign stakeholders. However, the lack of a binding standard framework in Iran has created a disconnect between society’s expectations and the actual performance of companies in the field of sustainability. The aim of this research is to identify key factors and analyze the role of effective institutions in the process of developing, monitoring and financing sustainability reporting with a mixed approach (qualitative-quantitative). In the qualitative part, by conducting 20 semi-structured interviews with accounting experts and analyzing them using thematic analysis, three main axes were extracted: the optimal structure of the standard development committee, appropriate monitoring institutions, and responsible actors in financing sustainability. In the quantitative part, the findings were validated by distributing a questionnaire to 123 experts and analyzing the data using statistical t-tests, analysis of variance and consensus test. The results indicate that the success of standardization in Iran requires the coordinated participation of governmental institutions (such as the Audit Organization, the Parliament, and ministries) and non-governmental institutions (such as NGOs, unions, and interdisciplinary experts). The findings also showed that there is a significant consensus among stakeholders on the need to form a multidimensional structure for development and monitoring. | ||
| کلیدواژهها | ||
| پایداری شرکتی؛ توسعه پایدار؛ استانداردگذاری پایداری شرکتی؛ تحلیل تم | ||
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آمار تعداد مشاهده مقاله: 41 تعداد دریافت فایل اصل مقاله: 13 |
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