---

The purpose of this study is to investigate the effect of audit committee characteristics on the level of sustainability reporting of companies listed on the stock exchange with emphasis on agency theory, legitimacy theory and stakeholder theory. The data collection method is archival and to test the research hypotheses, the data of 152 companies listed on the stock exchange that were collected during the period 2014 to 2018 have been used. For data analysis, regression with a combined data approach was used. The Global Reporting Initiative's checklist has been used to measure sustainability reporting. The findings indicate that audit committee characteristics (size, independence, financial expertise and gender diversity of the members) have a positive and significant effect on corporate sustainability reporting level. Evidence suggests that the audit committee is effective as a corporate governance mechanism and control tool in improving the reporting quality in general and sustainability reporting in particular enhance to achieve the stakeholders goals. The findings of this study have important results for compilers of requirements and standards, management of companies and stakeholders. The findings of this study show the importance of disclosure requirements for non-financial information (environmental, governance and social information) for legislators and standardizers. The results of this study improve stakeholder awareness of the importance of corporate social responsibility, corporate governance, and environmental information on credit and investment decisions, and encourage companies to disclose sustainable reporting information in order to play their social role.

---

With the expansion of social interactions and the development of regulatory tools, stakeholders today are seen as an important and important part in strengthening corporate social responsibility practices. Social pressures, in order to increase the level of sustainable functions, affect the environmental performance of companies and cause companies to provide information to persuade social expectations in a competitive environment by relying on behavioral and specialized approaches. One of these approaches is carbon exposure strategies based on the social pressures of stakeholders. In this study, its purpose Provide a cognitive model for selecting the effectiveness carbon exposure strategy based on stakeholder social pressures at the capital market level, Efforts were made to use the participation of two groups of people in the target community at the university level and at the capital market level and based on the nature of research in the qualitative section, From two Meta-synthesis and Delphi and in the quantitative research section, use the Raff's analyzes. The results in the qualitative section, by examining 29 screened studies, confirmed the 15 social pressure propositions of stakeholders as analysis criteria and 3 strategic components of carbon disclosure as Ruff analysis rules. After Delphi analysis to determine the theoretical adequacy, the number of propositions they were reduced to 14 social stress statements and 3 components of carbon exposure strategies were approved. Then, at the level of analysis of Raff collection, which was based on matrix analysis and with the participation of managers in different layers of capital market companies, the results showed that out of 14 propositions, three propositions tend to be socially accepted M5; The tendency to change the social norms of the M8 and the disclosure of the normative information of the M2 becomes the most important statement in the social pressure for the use of carbon disclosure strategies by companies. It was also found that the strategy of voluntary disclosure of carbon, based on the social pressures of stakeholders, is the most important strategy in disclosing carbon functions by companies that can help develop interactions in a competitive market.

---