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Studying and Analyzing Sustainability Reporting Among Top Iranian Companies

Robab Esmaeili, Mahdi | 2018

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  1. Type of Document: M.Sc. Thesis
  2. Language: Farsi
  3. Document No: 51416 (44)
  4. University: Sharif University of Technology
  5. Department: Management and Economics
  6. Advisor(s): Khalili Nasr, Arash
  7. Abstract:
  8. There's a significant growth in sustainability reporting among top companies around the world in which based on KPMG report in 2017, 93 percent of 250 world's top companies have released their annual report in this field and this much attention to the reporting is a sign of special importance for and emphasizes on the necessity of corporate social responsibility in organizations. Since before doing the thesis there was no official statistics of sustainability reporting among Iranian companies, the research gap has been determined and by studying 100 Iranian top companies based on Industrial Management Institute ranking in 2017, we understood only 6 percent of these companies have already released their sustainability report. Therefore, in order to find an explanation for the problem above and relation between company ranking and sustainability reporting we took correlation tests on research variables included income, ownership and age with sustainability reporting variable. Results have shown that only income variable has a meaningful relation with and there is no relation for the rest. Although, sustainability reporting and corporate social responsibility reporting may be used interchangeably, we use it the way GRI standard does
  9. Keywords:
  10. Corporate Social Responsibility ; Sustainable Development ; Sustainability Reporting ; Corporate Sustainability

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