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:: Volume 2, Issue 4 (1-2018) ::
aapc 2018, 2(4): 153-187 Back to browse issues page
Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange
Hossein Fakhari 1, Esfandiar Malekian2 , Monir Jafaei Rahni3
1- Assistant professor of accounting, university of Mazandaran,Iran (Corresponding author) , h.fakhari@umz.ac.ir
2- professor of accounting, university of Mazandaran, Iran (e.malekian@umz.ac.ir)
3- Ph.D. student of accounting, university of Mazandaran, Iran(m.jafaei@yahoo.com)
Abstract:   (8423 Views)
This research tries to explain the model for companies ranking from aspect of the level of environmental and social and corporate governance reporting (ESG) with the Analytical Hierarchy Process method in Iran. To achieve the goal, the questionnaire prepared  on based a conceptual model derived from the frameworks, guidelines, existing ranking systems in the field of social responsibility (CSR), sustainability reporting (SR), environmental and social and governance (ESG) .Then the questionnaire was given to the experts for questioning and its results were extracted with Using the Analytical Hierarchy Process (AHP) method. Finally, by checking the frameworks and guidelines and ranking systems, a checklist of criteria was prepared and the research data were collected by content analysis method from financial reports of active companies of various industries during 2011-2015
The results of the research show that the dimensions of social, environmental, and corporate governance disclosure are coefficients in the ESG rating model respectively 0.388, 0.337 and 0.275. In addition, the incompatibility rate of all dimensions and components is less than 0.1 and acceptable. The findings also show that the average rating of the ESG disclosure in Iran is about 29%. The findings also show that the highest rating of ESG disclosure in Iran is in the range of 40 to 50 percent, and the disclosure of corporate governance information in the reports of Iranian companies has risen in recent years. The low level of disclosure of the ESG dimensions in Iranian companies indicates the current status gap from the experts' expectations.
Keywords: Environmental Reporting, Social Reporting, Corporate Governance Reporting, Sustainability Reporting, Environmental and Social and Corporate Governance Reporting (ESG), Analytic Hierarchy Process (AHP)
Full-Text [PDF 531 kb]   (2715 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/07/26 | Accepted: 2017/08/25 | Published: 2018/01/5
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fakhari H, Malekian E, Jafaei Rahni M. Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange. aapc 2018; 2 (4) :153-187
URL: http://aapc.khu.ac.ir/article-1-340-en.html
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Volume 2, Issue 4 (1-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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