چالش‌ها، انگیزه‌ها و فرصت‌های صنعت بورس ایران به جهت گزارشگری پایداری و پایداری رویه‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانش آموخته دکتری حسابداری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران

2 استاد حسابداری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران.

10.22051/jaasci.2023.42898.1756

چکیده

هدف: با توجه به اهمیت پایداری بورس‌ها، در این پژوهش ضمن شناسایی ذی‌نفعان با اهمیت صنعت، چالش‌ها، انگیزه‌ها و فرصت‌های در اختیار بورس‌ها به جهت پایداری رویه‌ها و همچنین، گزارشگری پایداری مورد بررسی قرار گرفته است.
روش: در راستای دستیابی به اهداف پژوهش از ترکیب روش‌های تحلیل محتوا، گروه کانونی و مصاحبه فردی با 25 نفر از خبرگان صنعت استفاده شد.
یافته‌ها: فقدان چارچوب جامع گزارشگری و خدمات اطمینان بخشی، هزینه‌های گزارشگری و فقدان فرهنگ گزارشگری پایداری از جمله چالش‌های با اهمیت است. از سوی دیگر، همسویی با جامعه بین‌المللی، شهرت، بهبود عملکرد، پاسخگویی و دستیابی به مزیت رقابتی از انگیزه‌های با اهمیت مدیران در مسیر توجه به موضوعات پایداری است. فرهنگ‌سازی، مقررات‌گذاری و طراحی ابزارهای پایدار نیز از جمله فرصت‌های در اختیار بورس‌ها به جهت ترویج فرهنگ پایداری در میان ناشران است. همچنین، یافته‌ها نشان داده است که دولت و مقررات‌گذاران، هیات مدیره و سرمایه‌گذاران جزو مهمترین گروه‌های ذی‌نفع این صنعت هستند.
نتیجه‌گیری: عدم انتشار گزارشات پایداری، حاکی از تاثیرگذاری بالاتر موانع گزارشگری نسبت به انگیزه‌های گزارشگری است، از این رو پیشنهاد می شود بسترهای مورد نیاز از طرف نهادهای قانون گذار به جهت انتشار گزارشات فراهم گردد.
دانش‌افزایی: با توجه به نقش راهبردی صنعت بورس در پیشبرد اهداف پایداری، یافته‌های این پژوهش می‌تواند در تصمیم‌گیری نهادهای مرتبط به جهت رفع چالش‌ها و تقویت انگیزه‌های گزارشگری پایداری موثر واقع شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures

نویسندگان [English]

  • shima ahmadi 1
  • Ali Rahmani 2
1 Accounting PhD Graduate, Accounting department, Facualty of social sciences and economics, Alzahra University, Tehran, Iran.
2 Professor, Department of accounting, Faculty of social sciences and economics, Alzahra University, Tehran, Iran
چکیده [English]

Purpose: Considering the importance of exchanges sustainability, in this research, in addition to identifying most important stakeholders, the challenges, motivations and opportunities for the sustainability of procedures and sustainability reporting have been investigated.
Method: In order to achieve the research objectives, a combination of content analysis methods, focus group and individual interviews with 21 industry experts have been used.
Results: The lack of comprehensive reporting framework and assurance services, reporting costs and reporting culture, are among the important challenges, alignment by international community, reputation, performance improvement, accountability and achieving a competitive advantage are among the important motivations of paying attention to sustainability. Cultivation, regulation and design of sustainable tools are among the opportunities available to exchanges to promote the culture of sustainability among listed companies. Also, the findings have shown that government and regulators, board of directors and investors are among the most important stakeholder groups of this industry.
Conclusion: Not publishing of sustainability reports indicates a higher impact of reporting challenges over reporting motivations. Therefore, it is suggested to provide the necessary platforms for the publication of reports by the law-making bodies.
Contribution: Considering the strategic role of the exchange industry in promoting sustainability goals, the findings can be effective in decision making of related bodies to solve challenges and strengthen the motivations of sustainability reporting.

کلیدواژه‌ها [English]

  • Exchange industry
  • sustainability reporting
  • sustainability challenges
  • stakeholders
  • sustainability motivations
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