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...

Full description

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

Similar Items

Non-financial reporting: content, development, international standards and information base for their application by business entities in Belarus
by: Katsiaryna S. Gruznevich
Published: (2025-03-01)

Sustainability Reporting. Does Company Performance Matter?
by: Leonina Emilia BACIU
Published: (2023-10-01)

Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context
by: Samira Joudi, et al.
Published: (2023-08-01)

Formation of ESG reporting according to GRI standards: social aspect
by: D.O. Seletska
Published: (2024-12-01)

Corporate Sustainability Reporting: Regulations of the International Sustainability Standards Board and the European Union
by: Ryszard Kamiński
Published: (2024-12-01)

Plurality or convergence in sustainability reporting standards?
by: Nadia Albu, et al.
Published: (2013-11-01)

SUSTAINABILITY REPORTING HARMONIZATION IN THE HOTEL INDUSTRY – WHAT IS NEXT?
by: Lahorka HALMI, et al.
Published: (2022-05-01)

Sustainability in the Waste Management Sector: An Analysis through the GRI Reports
by: Ana Lejárraga García, et al.
Published: (2024-07-01)

Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports
by: Ovidiu Constantin BUNGET, et al.
Published: (2024-10-01)

SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN DEVELOPING CLIMES: A REVIEW OF LITERATURE
by: Hope Osayantin Aifuwa
Published: (2020-07-01)

SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN DEVELOPING CLIMES: A REVIEW OF LITERATURE
by: Hope Osayantin Aifuwa
Published: (2020-07-01)

Investigating the level of compliance between sustainability reports and GRI standards in health companies
by: Aran Erden, et al.
Published: (2025-03-01)

Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard
by: Keyhan Maham, et al.
Published: (2012-03-01)

Sustainability reporting: formation, content, relevance
by: D.O. Seletska
Published: (2024-08-01)

Determining the content of corporate reporting on human rights
by: Čertanec Ana
Published: (2021-01-01)

Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms
by: Muhammad Rubiul Yatim, et al.
Published: (2024-12-01)

The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances
by: Stefania Mariana Voicu, et al.
Published: (2024-12-01)

Impact of sustainability reporting initiatives on the financial performance of Philippine listed companies
by: Kevin Troy Chua, et al.
Published: (2024-05-01)

Standardization of accounting and reporting: current state and ways of development
by: G. S. Dubrovina, et al.
Published: (2020-01-01)

UNVEILING THE EUROPEAN SINGLE REPORTING STANDARD UNDER THE CORPORATE SUSTAINABILITY REPORTING DIRECTIVE. A UNIFIED APPROACH TO SUSTAINABLE REPORTING
by: STĂNCIULESCU RALUCA-IOANA, et al.
Published: (2025-02-01)

A Novel Way of Standardization of ICG Lymphangiography Reporting
by: Ashok Basur Chandrappa, et al.
Published: (2020-11-01)

Advancements in Standardizing Radiological Reports: A Comprehensive Review
by: Filippo Pesapane, et al.
Published: (2023-09-01)

Global financial reporting standards: Consequence and factor of economic globalization
by: Obradović Vladimir
Published: (2016-01-01)

Accounting support for sustainability reporting: theoretical foundations and bibliometric analysis
by: Hanna Filatova, et al.
Published: (2023-04-01)

Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations
by: I. V. Alekseeva, et al.
Published: (2022-10-01)

Evolution of Sustainability Reporting Frameworks
by: Iulia-Diana COSTEA, et al.
Published: (2025-08-01)

Strengthening and improving report writing during standardized training of residents of ultrasonic medicine
by: XUE Heng, YE Yuting, HUANG Jiuping, CUI Ligang, JIANG Ling
Published: (2023-11-01)

Small players, big impact? Unveiling practices and challenges of sustainability reporting by German SMEs
by: Clara Steidle, et al.
Published: (2025-08-01)

Considerations about Adapting to IFRS S1 and S2 With Regard to Sustainability Reporting: Research Regarding Enterprises on the BIST Sustainability 25 Index
by: Gözde Nezriye Bi̇rcan, et al.
Published: (2023-08-01)

Non-financial reporting of corporations
by: N. G. Sapozhnikova
Published: (2023-10-01)

Evaluating the impact of ISA 700 requirements in maximizing the audit report’s value and minimizing the standard’s gap
by: سمر المصري
Published: (2021-10-01)

Decent work in non-financial reporting of Russian companies: Assessing the disclosure quality
by: Evgeniya V. Nekhoda, et al.
Published: (2022-05-01)

Sustainability Accounting Standards in Europe – A Systematic Literature Review
by: Lacramioara Mansour, et al.
Published: (2025-02-01)

The standardization of biodiversity: how politicization changes standardization for corporate sustainability reporting
by: Florian Zenglein
Published: (2025-01-01)

Sustainability Reporting in the Raw Materials Industry
by: Eugenia Filtikaki, et al.
Published: (2023-11-01)

Application of the International Financial Reporting Standard for small and medium-sized entities in European countries
by: Dragičević Predrag
Published: (2023-01-01)

Sustainability reporting in selected automotive companies
by: Kamińska-Witkowska Aleksandra, et al.
Published: (2024-09-01)

ENHANCING RELIABILITY IN ANTI-AGING RESEARCH: A CALL FOR ADHERENCE TO REPORTING STANDARDS
by: Salameh Al-Halaseh, et al.
Published: (2023-12-01)

The Influence of Board Structure and Ownership Concentration on GRI Reporting
by: Keysa Manuela Cunha de Mascena, et al.
Published: (2020-07-01)

CORPORATE SOCIAL RESPONSIBILITY AND VALUE CREATION IN ROMANIA
by: Olivian Bîltac
Published: (2023-06-01)