Ranking of dimensions and sustainability reporting indicators in municipalities

Document Type : Research Paper

Authors

1 Ph.D. Student of Accounting, University of Tehran.

2 Associate Professor, Department of Accounting, Faculty of Management, Tehran University

3 Professor, Department of Accounting, Khatam University

Abstract

Purpose: The aim of the current research is to investigate the dimensions and reporting indicators of the sustainability of municipalities and to determine their weight and rank.
Methodology: In other words, the research seeks the ranking and indicators of sustainability in municipalities. For this purpose, the proposed model of sustainability reporting of municipalities was examined and its weight and indicators were ranked using the hierarchical analysis method. Result: In summary, it can be stated that the ranking of sustainability reporting includes 1. Features of the report. 2. Factors of excellence and progress; 3. Management and human capital; 4. Work and production; 5. Economic and 6. Environmental factors.
Conclusion: Considering the asymmetry of information in the municipalities and considering the ignorance of the municipalities about the importance of voluntary disclosure including sustainable information for the beneficiaries or in other words the citizens, the findings of the research can be used as a solution to change the organizational management of the municipality. Transparency in all municipal affairs such as financial (economic), urban services and green space (environmental) and social responsibility, responding to the needs of all stakeholders should be considered.
Contribution: This research and its results can be an effective step to create the necessary understanding and motivation for this and to pay attention to the managers and compilers of regulations to include this category in the goals of voluntary or mandatory reporting to stakeholders with a sustainable development attitude.

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History

  • Receive Date: 17 December 2022
  • Revise Date: 16 March 2023
  • Accept Date: 02 April 2023

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