The effect of organizational culture and contingent factors on sustainability reporting with an economic performance approach

Khalili, Mohammad; Zabihi, Ali; Faghani Makrani, Khosro

doi:10.22075/ijnaa.2023.31068.4556

The effect of organizational culture and contingent factors on sustainability reporting with an economic performance approach

Document Type : Research Paper

Authors

Mohammad Khalili ¹

Ali Zabihi ¹

Khosro Faghani Makrani ²

¹ Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran

² Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

10.22075/ijnaa.2023.31068.4556

Abstract

Corporate sustainability information is disclosed to increase transparency, promote brand value, good reputation and legitimacy, optimal mining ability against competitors, motivate employees, and support control and information processes. Therefore, the aim is to study the effect of organizational culture and contingent factors on sustainability reporting with an economic performance approach. The current research is applied in terms of purpose and descriptive survey in terms of its nature. The statistical population of the present study includes all the companies accepted in the Tehran Stock Exchange, which was calculated by the statistical formula of the sample size of 53 people. Data collection tools include a checklist with a scale of zero and one to measure sustainability reporting indicators and a closed-answer questionnaire on a Likert scale to measure indicators of organizational culture and contingent factors. Descriptive and inferential statistics (correlation test and linear regression) were used for data analysis. The results show that the components of organizational culture (attention to details, attention to results, and attention to organization members) and contingent factors (people) are suitable models for influencing and explaining sustainability reporting with an economic performance approach in Tehran Stock Exchange companies.

Keywords

organizational culture

contingent factors

sustainability reporting

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