Document Type : Research Paper
Authors
1
Ph.D. Candidate, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2
Associate Prof., Accounting, Faculty of Management and Accounting, Islamic Azad University, Qazvin, Iran
10.22051/jaasci.2024.45148.1804
Abstract
Purpose: The main goal is to analyze the content of articles in the field of sustainability reporting.
Method: The research is of a descriptive type that analyzes the content of 68 articles in the field of sustainability reporting after examining 32 journals in the field of accounting, finance and auditing approved in the system of the Ministry of Science and Research in the period from 2013 and 2022..
Results: About 97% of the articles have been completed in the last six years. Writers without academic rank, assistant professors, and assistant professors have had the most participation in producing articles. The participation of men is more than women. Most of the articles were the result of the work of three or four people. In terms of organizational affiliation, authors affiliated with Islamic Azad University have the largest share. Researchers from Qazvin Islamic Azad University and Imam Khomeini International University have been the most prolific authors. The faculty members of Islamic Azad University, Al-Zahra University, Payam Noor and Tehran University have contributed the most in producing articles.
Conclusion: It can be stated that almost in the last decade, all the sustainability reporting researches in Iran, which investigated the environmental, social, economic and even management aspects, were investigated in the last years of the period.
Contribution: According to the sixth chapter of corporate governance guidelines, (Notification 13/12/2022 of the Securities and Exchange Organization) regarding forcing companies to provide sustainability reporting, we can witness the dynamism and prosperity of future research in this field
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