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Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values
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Fatemeh Babaei Seyed1    , Fatemeh Babaei 2, Mohammad Tohidi3 , Saeed Homayoun4 |
1- Associate Professor, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran, a.hosseini@alzahra.ac.ir & Associate Professor, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran, a.hosseini@alzahra.ac.ir
2- Assistant Professor, Department of Accounting, Payame Noor University (PNU), Tehran, Iran. (Corresponding Author) & Assistant Professor, Department of Accounting, Payame Noor University (PNU), Tehran, Iran. (Corresponding Author) , f.babaei@pnu.ac.ir
3- Associate Professor, Department of Financial Management, Faculty of Islamic Studies and Management, Imam Sadiq University, Tehran, Iran, tohidi@isu.ac.ir & Associate Professor, Department of Financial Management, Faculty of Islamic Studies and Management, Imam Sadiq University, Tehran, Iran, tohidi@isu.ac.ir
4- Associate Professor, Department of Economic and Business Studies, University of Gavle, Gavle, Sweden, saeid.homayoun@hig. & Associate Professor, Department of Economic and Business Studies, University of Gavle, Gavle, Sweden, saeid.homayoun@hig. |
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Abstract: (4936 Views) |
The aim of this study is to determine the interrelationships and prioritization of the components and dimensions of corporate sustainability reporting with an emphasis on Islamic principles and values in order to model them. After extracting the primary components and dimensions through the review of sustainability reports of a sample of shariah approved companies in Malaysia and Indonesia, an extensive literature review and soliciting opinions from experts and screen them (in Hosseini and Babaei research, 2023), in this study in order to determine their interrelationships and prioritization an integrated fuzzy Decision Making Trial Evaluation Laboratory (DEMATEL) and FDEMATEL-based analytic network process (FDANP) methods are used. The statistical population of the current research was sustainability reporting and Islamic finance experts who are selected based on purposive sampling and the identified components and dimensions were sent to 13 of them in the form of a pairwise comparison questionnaire in 2022. The implementation of the FDEMATEL method findings show that sustainability governance is the most influential and the environmental dimension is the most effective dimension. The customer satisfaction component in the social dimension is the most important component among all components of the model and the environmental dimension is the most important dimension from the point of view of experts in the phase of implementing the FDANP method. The results of this study help the corporate sustainability reporting decision makers in the country to obtain a detailed picture of the sustainability reporting elements performance and the relationships between them in Islamic companies and to make appropriate management interventions to improve the company's sustainability performance. |
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| Keywords: FDANP, FDEMATEL, Islamic Responsibility Activities, Corporate Sustainability Reporting |
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Type of Study: Research |
Subject:
Special
Received: 2024/04/12 | Accepted: 2024/07/31
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