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Sustainability Reporting Framework for Banking Industry in Iran
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Samira Sameni malayeri1   , Mahmud Hematfar *1 , Gholamreza Karami2 |
1- Islamic Azad University, Broujerd
2- University of Tehran |
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Abstract: (179 Views) |
Sustainability is a topic that many researchers and business activists are looking for today, especially with the increasing number of environmental and social issues. Although banks do not have any significant direct negative impact on the environment or society, the banking sector is facing increasing pressure from its stakeholders to be more transparent and disclose more information about its activities. As a result, considering the importance of sustainability reporting for banks, the main goal of this research is to develop a sustainability reporting Framework for the Iranian banking industry. The current research is based on a realistic (pragmatic) philosophy, which uses the deductive-inductive approach. The research is applied-developmental research from the objective point of view, descriptive-survey research from the data collection point of view, and qualitative-quantitative (mixed) research from the data analysis point of view. In the first step, in order to screen and identify the final factors affecting sustainability reporting, using the fuzzy Delphi method, the components and indicators extracted from the texts of similar studies were examined. In the quantitative part, the Partial Least Squares (PLS) method was used to validate and fit the model. Based on the results obtained from the study of the theoretical and empirical bases of the research, the review of experts' opinions, and their validation, a sustainability reporting Framework for the banking industry of Iran was developed with 11 components and 60 indicators. Confirmation of most indicators and components identified in the Framework indicates that they were important from the experts' point of view. Lastly, the current research can complement the studies on sustainability reporting in Iran. |
Article number: 2 |
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Full-Text [PDF 842 kb]
(46 Downloads)
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Type of Study: Empirical Study |
Subject:
Financial Institutions and Services (G2)
Received: 2024/10/28 | Accepted: 2025/02/4 | Published: 2025/03/4
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