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عنوان :

A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

ناشر :

حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

سال :

1403/2024

چکیده

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method: The research is of a descriptive type, which examined 68 articles in the field of sustainability reporting after examining 32 journals in the field of accounting, finance and auditing approved in the system of the Ministry of Science and Research between 2013 and 2022.
Results: About 97% of articles have been completed in the last six years. Writers without academic rank, assistant professors and assistant professors, have participated the most in producing articles. The participation of men is more than women. Most of the articles were the result of the work of three or four people. In terms of organizational affiliation, authors affiliated with Islamic Azad University have the largest share. Researchers from Qazvin Islamic Azad University and Imam Khomeini International University have been the most prolific authors. In the production of articles, the academic faculty members of branchs Islamic Azad, Alzahra, Payame Noor and Tehran Universities have contributed the most.
Conclusion: All the researches carried out in Iran, which investigated the dimensions of sustainability reporting, were studied in the last years of the study period.
Contribution: According to the sixth chapter of corporate governance guidelines, (Notification 13/12/2022 of the Securities and Exchange Organization) regarding forcing companies to provide sustainability reporting, we can witness the dynamism and prosperity of future research in this field. And in fact, the findings of the current research specify the researched directions and the remaining gaps in the research.