A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards

The paper primarily aims to provide a qualitative model of the company's sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards. The study population can be divided...

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Bibliographic Details

Published in:	Iranian Journal of Accounting, Auditing & Finance
Main Authors:	Mohsen Zhaleh Azadzanjani, Naghi Fazeli, Khosro Faghani Makrani
Format:	Article
Language:	English
Published:	Ferdowsi University of Mashhad 2025-04-01
Subjects:	capital market reporting sustainability reporting(sr) gri reporting standard sasb reporting standard
Online Access:	https://ijaaf.um.ac.ir/article_44716_8bea1dbd538d15e6f9b63ad888f0984e.pdf