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

Iranian Journal of Accounting, Auditing and Finance

مقاله 3، دوره 10، شماره 1 - شماره پیاپی 34، بهار 2026، صفحه 37-65   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2026.46718.1539

نویسندگان

Mostafa Shadman؛ Mahdi Moradi^* ؛ Mahdi Salehi

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

چکیده

his study presented a corporate-citizen sustainability reporting model grounded in stakeholder collective norms in the capital market. This research adopted 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 used to ensure the reliability of the data derived from the interview tool. In the quantitative phase, fuzzy linguistic scales were used to identify the most central and explainable domains of corporate citizenship sustainability reporting within the capital market. The time period of the current study should be considered 2023 to 2024 for data collection. In the qualitative phase, 14 experts and scholars from the accounting community were selected based on their expertise and participated. Through interviews and three rounds of coding, a multidimensional model was developed for corporate citizenship sustainability reporting. In the quantitative phase, 25 financial managers and accounting heads from selected companies in the capital market participated in the fuzzy Todim process based on matrix checklist tools. The results of the qualitative section suggest that a framework for the development of corporate citizenship sustainability reporting serves 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 adherence to information disclosure in corporate citizenship sustainability reporting, aligning with the inclusive normativity of stakeholders, especially internal stakeholders within companies. The contribution of this study was rooted in the theoretical views of accounting knowledge. This study focused on corporate sustainability reporting as a corporate citizen, seeking to streamline accounting procedures to strengthen stakeholders' perceptions of facts by making the effectiveness of disclosed information more persuasive. Given the limited attention to this matter in prior research, this study sought to expand accounting knowledge to enhance responsible accounting functions in the social context.

کلیدواژه‌ها

Corporate Citizen Reporting؛ Sustainability؛ Information Normativity

مراجع