Determining the Impact of Managers' on reporting and Sustainability Information Disclosure (ESG).

Document Type : Research Paper

Authors

1 MSc. Student, Department of Accounting ,Central Tehran Branch, Islamic Azad University, Tehran, Iran.

2 Assistant Professor, Department of Accounting ,Central Tehran Branch, Islamic Azad University, Tehran, Iran,

10.22051/jaasci.2025.47866.1865

Abstract

Purpose: The purpose of this research is to determine the effect of managers' Myopia on reporting and sustainability information disclosure (ESG) in companies listed on the Tehran Stock Exchange.
Method: This research is descriptive and applied this is semi-experimental or post-event design according to the nature. The statistical population includes all companies admitted to the Tehran Stock Exchange. The systematic elimination method was used to determine the statistical sample. A total of (120) companies were selected as a statistical sample from 2012 to 2023 using the systematic exclusion method. Multivariate regression analysis were used to analyze the data and test the research hypothesis using EViews10 software.
Findings: The results showed that managers' Myopia has a significant effect on disclosure of corporate sustainability information (ESG) in companies listed on the Tehran Stock Exchange.
Conclusion It can be concluded that managers' myopia prevents the implementation of sustainability reporting and disclosure in the company, and consequently has a negative impact on the company's sustainable development performance.
Contribution: This research presents the level-structure psychological theory in the framework of corporate sustainability investment decision research and expands the factors affecting the company's sustainability information activities from a psychological perspective or cognitive characteristics and provides a new perspective for the application of the level-structure theory

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History

  • Receive Date: 30 July 2024
  • Revise Date: 12 January 2025
  • Accept Date: 15 January 2025

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