Document Type : Research Paper
Abstract
Purpose: Considering the impact of sustainability reporting on the future continuity of companies, this study develops a sustainability reporting model in company annual reports.
Method: This research is a qualitative research that uses qualitative research method and phenomenological approach. The dimensions and components of sustainability reporting have been identified through the Atride-Stirling (2001) content analysis method and the research analyses have been conducted using the 7-step Colaizzi technique. The research sample also includes 29 experts in the field of capital markets who have been selected through the snowball technique.
Results: The findings indicate that 111 propositions were extracted in the form of 28 basic themes, 6 organizing themes, and 2 overarching themes, including financial sustainability reporting disclosure and non-financial sustainability reporting, which formed the components of the proposed sustainability reporting model.
Conclusion: By comprehensively examining sustainability reporting in company annual reports, this research provides users of the research results with a new perspective on examining the sustainability reporting model and improves stakeholders' awareness of this type of disclosure.
Contribution: Users of corporate reports can gain insight into the accuracy of the sustainability information provided, based on the type of business strategy adopted by the companies, which is a specific knowledge-enhancing topic of this research. Also, this research contributes to knowledge by opening a new chapter in sustainability reporting research in corporate annual reports, by proving the dimensions and components, and by developing a sustainability reporting model.
Main Subjects
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