Corporate Citizen Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 20 اردیبهشت 1404

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.92606.1539

نویسندگان

Mostafa Shadman¹؛ Mehdi Moradi^{* 2}

¹Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University, Mashhad, Iran

²accounting-Administrative sciences and economics. ferdowsi university of mashhad. mashhad. iran

چکیده

This study presents a corporate citizen sustainability reporting model based on adherence to stakeholder collective norms in the capital market. This research adopts a mixed-methods approach. Initially, in the qualitative phase, the study employed Grounded Theory to identify the emerging aspects of the core phenomenon under investigation. Then, the Delphi method was utilized to achieve reliability for the data derived from the interview tool in period of 2023 to 2024. In the qualitative phase, 14 experts and scholars participated. They contributed to developing a multidimensional model for corporate citizen sustainability reporting. In the quantitative phase 25 financial managers participated in the fuzzy Todim process. The results of the qualitative section suggest the provision of a framework based on which the development of corporate citizen sustainability reporting is considered as a basis for adherence to stakeholder norms in the capital market. The findings of the quantitative phase revealed that the "human resource disclosure enhancement functions" component had the most influential coefficient on the adherence to information disclosure based on corporate citizen sustainability reporting, aligning with the inclusive normativity of stakeholders, especially internal stakeholders within companies. Focusing this study on the concept of corporate citizen sustainability reporting, seeks to streamlining accounting procedures that develop stakeholders' persuasion of facts by making the perception of disclosed information more effective. The area that has received less attention in Prior research and this study has attempted to expand aspects of accounting knowledge that helps increase responsible accounting functions in the social context.

کلیدواژه‌ها

Corporate Citizen Reporting؛ Sustainability؛ Information Normativity