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:: Volume 5, Issue 10 (2-2021) ::
aapc 2021, 5(10): 69-101 Back to browse issues page
Sustainability Reporting Future Study Using Scenario Planning Approach
Mohamad Kashanipour 1, Mohammad Reza Fathi2 , Omid Faraji3 , Mohamad Rahmani4
1- Associate Professor, Farabi Campus University of Tehran, Qom, Iran,(Corresponding author). , kashanipour@ut.ac.ir
2- Assistant Professor, Farabi Campus University of Tehran, Qom, Iran(reza.fathi@ut.ac.ir)
3- Assistant Professor, Farabi Campus University of Tehran, Qom, Iran(omid_faraji@ut.ac.ir)
4- Ph.D. Student, Farabi Campus University of Tehran, Qom, Iran(Mrahmani71@ut.ac.ir)
Abstract:   (6677 Views)
The economic, social and environmental implications of corporate activity have made sustainability reporting one of the challenging topics of accounting research. Given the impact of sustainability reporting on the continuity of future corporate activity, the present study was conducted as Sustainability Reporting Future Study Using Scenario Planning Approach. This study is mixed based on data. The present study was conducted in 1398. Initially, factors affecting sustainability reporting were extracted by reviewing the research background and interviewing 29 academic and professional experts. From 45 extracted factors, 20 factors were identified as significant factors based on expert questionnaire. Then, three factors were identified using cross-effects impact analysis and Mic Mac: legal requirements, climate and environmental crises, and the existence NGO as key drivers affecting future of sustainability reporting. Finally, according to the experts' opinions, four scenarios for the future of sustainability reporting were formulated and suggestions were made for each other.
Keywords: Sustainability, Future Study, Driver, Scenario Planning.
Full-Text [PDF 476 kb]   (1303 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/12/16 | Accepted: 2020/02/1 | Published: 2021/02/19
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Kashanipour M, Fathi M R, Faraji O, Rahmani M. Sustainability Reporting Future Study Using Scenario Planning Approach. aapc 2021; 5 (10) :69-101
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Volume 5, Issue 10 (2-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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