فعالیت‌های بااهمیت پایداری و خلق ارزش: تطبیق معیارهای SASB در محیط‌ ایران

References

Abarbanell, J.S., and Bushee, B.J. (1997). Fundamental Analysis, Future Earnings, and Stock Prices. Journal  of Accounting Research, 35(1), 1-24.

Abdi, M., Kordestani, G., & Rezazadeh, J. (2020). Sustainability Reporting: Ratings of Drivers and Indicators. Empirical Research in Accounting, 10(2), 71-114. (in Persian)

Aggarwal, R., Erel, I., Stulz, R., & Williamson, R. (2009). Differences in governance practices between US and foreign firms: Measurement, causes, and consequences. The Review of financial studies, 22(8), 3131-3169.

Aghaei, M. A., Weysihesar, S. & Fateri, A. (2019). Investigating the Effect of Mandatory Rotation of Auditors on the Relationship between Audit Fees and Market Value Added (MVA), Economic Value Added (EVA) and Corporate Growth Opportunities. Quarterly financial Accounting,11(44), 88-118 (in Persian)

Alexander, F. (2022). One Small Step From Financial Materiality to Sesquimateriality: A Critical Conceptual Leap for the ISSB. In SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4056602

Babaei, F., Rahmani, A., Homayoun, S., Amin, V. (2021). The relationship between
corporate sustainability performance and firm value: Emphasizing the role of disclosure score and firm size. Journal of Accounting Knowledge, 12(3), 1-27. (in Persian)

Badía, G., Gómez-Bezares, F., & Ferruz, L. (2022). Are investments in material corporate social responsibility issues a key driver of financial performance? Accounting & Finance, 62(3), 3987–4011.

Bodhanwala, S. and Bodhanwala, R. (2022). Exploring relationship between sustainability and firm performance in travel and tourism industry: a global evidence. Social Responsibility Journal. https://doi.org/10.1108/SRJ-09-2020-0360

Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. In Academy of Management Review, 32(3), 946–967. https://doi.org/10.5465/AMR.2007.25275684

Cerin, P. (2002). Communication in corporate environmental reports. Corporate Social Responsibility and Environmental Management, 9(1), 46-65.

Chan, S., Martin, J. & Kensinger, J. (1990). Corporate research and development expenditures and share value, Journal of Financial Economics, 26, 255-276.

Chen, S., Yao, T., Yu, T., Zhang, T. (2008). Asset growth and stock returns: Evidence from the Pacific-basin markets. International Financial Management Association International,

Chung, C. Y., Jung, S., & Young, J. (2018). Do CSR Activities Increase Firm Value? Evidence from the Korean Market. Sustainability, 10(9), 3164. doi:10.3390/su10093164.

de Wet, J.H. & Hall, J.H. (2004). The relationship between EVA, MVA and leverage. Meditari Accountancy Research, 12(1), 39-59.

Deegan, C. (2002). Introduction -The Legitimizing Effect of Social and Environmental Disclosures- A Theoretical Foundation. Accounting, Auditing and Accountability Journal, 15(3).

Dempsey, M, J. (2003). Multidisciplinary Perspective on the Evolution of Corporate Investment Decision Making. Accounting, Accountability and Performance, 9(1). Available at SSRN: https://ssrn.com/abstract=458964 or http://dx.doi.org/10.2139/ssrn.458964.

Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857.

Edmans, A. (2012). The link between job satisfaction and firm value, with implications for corporate social responsibility. Academy of Management Perspectives, 26(4), 1–19.

Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45–64.

Feng, M., Wang, X., & Kreuze, J. G. (2017). Corporate social responsibility and firm financial performance. American Journal of Business, 32(3–4), 106–133.

Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & De Colle, S. (2010). Stakeholder theory: The state of the art. Management Faculty Publications. https://scholarship.richmond.edu/management-faculty-publications/99

Friedman, M. (1970). A Friedman doctrine - The Social Responsibility of Business Is to Increase Its Profits. New York Times Magazine, 17. https://www.nytimes.com/ 1970/09/13/archives/a-friedman-doctrine-the-social-responsibility-of-business-is-to.html

Fuertes-Callen, Y., & Cuellar-Fernandez, B. (2019). Inter-relationship between firm growth and profitability in a context of economic crisis (No. ART-2019-111279).

Gaio, C., & Henriques, R. (2020). Social Responsibility and Financial Performance: The Case of STOXX Europe Index. Corporate Social Responsibility.

Gao, F., Lisic, L. L., & Zhang, I. X. (2014). Commitment to social good and insider trading. Journal of Accounting and Economics, 57(2–3), 149–175.

Gholami, A., Sands, J., & Rahman, H. U. (2022). Environmental, Social and Governance Disclosure and Value Generation: Is the Financial Industry Different? Sustainability, 14(5), 2647.

Gordon, M.J. (1963). Optimal investment and financing policy. The Journal of finance, 18(2), 264-272.

Grewal, J., Hauptmann, C., & Serafeim, G. (2021). Material Sustainability Information and Stock Price Informativeness. Journal of Business Ethics, 171(3), 513–544.

Guo, Z., Hou, S., & Li, Q. (2020). Corporate Social Responsibility and Firm Value: The Moderating Effects of Financial Flexibility and R& amp; D Investment. Sustainability, 12(20), 8452.

Habib, A., Bhatti, M. I., Khan, M. A., & Azam, Z. (2021). Cash Holding and Firm Value in the Presence of Managerial Optimism. Journal of Risk and Financial Management, 14(8), 356.

Hasas Yeganeh, Y. & Barzegar, G. (2015). A Model for Social Responsibility Disclosure and Lasting of Companies and Its Current Situation on Those Listed in Tehran Stock Exchange. Journal of Securities Exchange, 8(29), 91-110. (in Persian)

Herz, B. & Rogers, J. (2016). Measuring what matters: industry specificity helps companies and investors gain traction on sustainability. Journal of Applied Corporate Finance, 28(2), 34– 38.

Ibrahim, M. M., el Frargy, M. M., & Hussainey, K. (2021). The Impact of Corporate Social Responsibility as a Marketing Investment on Firms’ Performance: A Risk-Oriented Approach. Journal of Risk and Financial Management, 14(11), 515.

IFRS (Jun, 2022), Join the Staff—ISSB Technical Staff vacancies, https://www.ifrs.org/news-and-events/news/2022/06/join-the-staff-issb-technical-staff-vacancies/.

Javeed, S. A., & Lefen, L. (2019). An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan. Sustainability, 11(1), 248. https://doi.org/10.3390/su11010248

Jensen, M. (2001). Value maximisation, stakeholder theory, and the corporate objective function. European Financial Management, 7(3), 297–317.

Jensen, M.C., Meckling, W.H. (1976). Theory of the firm, managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360.

Jha, M. K., & Rangarajan, K. (2020). Analysis of corporate sustainability performance and corporate financial performance causal linkage in the Indian context. Asian Journal of Sustainability and Social Responsibility, 5(1), 1-30.

Jiang, C. H., Chen, H. L., & Huang, Y. S. (2006). Capital expenditures and corporate earnings: Evidence from the Taiwan Stock Exchange. Managerial Finance, 32(11), 853-861.

Jin, G., Xu, J., Liu, F., Haris, M., & Weqar, F. (2022). Does R&D investment moderate the relationship between the COVID-19 pandemic and firm performance in China’s high-tech industries? Based on DuPont components. Technology Analysis & Strategic Management, 34(12), 1464-1478.

Kaskeen, M.Y.M. (2017). Corporate social responsibility and corporate financial performance: Case study of Pakistan, Universal Journal of Management, 5(10), 457–476.

Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate sustainability: First evidence on materiality. The accounting review, 91(6), 1697-1724.

Kordalo, M.R., Rahimzadeh, A. & Mohammadi, B. (2016). The necessity of preparing sustainability reporting and the principles of its structure. Journal of Research in Management and Accounting, 2 (4), 105-114. (in Persian)

Kordestani, G., Ghaderzadeh, S. K., & Haghighat, H. (2018). Impact of social responsibility disclosure on accounting, economic and market based Measures of corporate performance evaluation. Journal of Accounting Advances, 10(1), 187-217. (in Persian)

Kruger, P. (2015). Corporate goodness and shareholder wealth. Journal of Financial Economics, 115(2), 304–329.

Kuo, Y. F., Lin, Y. M., & Chien, H. F. (2021). Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence. Finance Research Letters, 41. DOI: 10.1016/j.frl.2020.101805

Kurdestani, Gh. (2021) sustainability reporting; Auditor Magazine, No. 116. (in Persian)

Kurznack, L., Schoenmaker, D., & Schramade, W. (2021). A model of long-term value creation. Journal of Sustainable Finance & Investment, 1-19.

La Rocca, M. & Cambrea, D. (2019). The effect of cash holdings on firm performance in large Italian companies. Journal of International Financial Management & Accounting, 30(1), 30- 59.

Lim, J. (2018). An Examination of the Roles of Organization Capital in Accounting and Finance (Doctoral dissertation, University of Hawaiʻi at Mānoa).

 Loh, L., Thomas, T., Wang, Y. (2017). Sustainability reporting and firm value: evidence from singapore-listed companies. Sustainability, 9(11), 1-12.

Maniora, J. (2018). Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA. Journal of Business Ethics, 152(4), 931–947.

Maranjory, M., & Alikhani, R. (2014). Social Responsibility Disclosure and Corporate Governance. Accounting and Auditing Review, 21(3), 329-348. (in Persian)

Matuszewska-Pierzynka, A. (2021). Relationship between corporate sustainability performance and corporate financial performance: Evidence from US companies. Equilibrium. Quarterly Journal of Economics and Economic Policy, 16(4), 885-906

Nguyen, L. T. (2022). The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-09-2021-0302

Ohtani, K. (2000). Bootstrapping R2 and adjusted R2 in regression analysis. Economic Modelling, 17(4), 473-483

Okafor, A., Adeleye, B. N., & Adusei, M. (2021). Corporate social responsibility and financial performance: Evidence from US tech firms. Journal of Cleaner Production, 292, 126078

Resmi, S. I., Begum, N. N., & Hassan, M. M. (2018). Impact of CSR on Firm’s Financial Performance: A Study on Some Selected Agribusiness Industries of Bangladesh. American Journal of Economics, Finance, and Management, 4(3), 74–85.

Rezaee, Z. (2019). Business sustainability, corporate governance, and organizational ethics. John Wiley & Sons.

Sabogal-De La Pava, M. L., Vidal-Holguín, C. J., Manotas-Duque, D. F., & Bravo-Bastidas, J. J. (2021). Sustainable supply chain design considering indicators of value creation. Computers & Industrial Engineering, 157, 107294.

Salim, M., & Yadev, R. (2012). Capital structure and firm performance: Evidence from Malaysian listed companies. Social and Behavioral Sciences, 65, 156–166. Retrieved from www.sciencedirect.com

Schiehll, E. & Kolahgar, S. (2021). Financial materiality in the informativeness of sustainability reporting. Business Strategy and the Environment, 30(2), 840–855.

Shafiei, H., Khodamipour, A. & Dastgir, M. (2017). A Survey on the Relation between Changes in Level of Social and Environmental Issues Disclosure and Profitability Indexes by Using KLD Index. Financial Accounting Knowledge, 3(4), 43-64. (in Persian)

Shah Hoseini, M.A., Javaheri Shalmani, S.F., Hasangholipour Yasouri, T. & Rostami, A. (2019). Evaluating and Comparing Key Indicators of Sustainable Development Performance in the Petrochemical Industry Using SMAA and SMAA-S. Journal of Industrial Management, 11(2), 273-302. (in Persian)

Shahhoseini, M. A., Javaheri Shalmani, S. F., Hasangholipor yasory, T., & Rostami, A. (2019). Evaluating and Comparing Key Indicators of Sustainable Development Performance in the Petrochemical Industry Using SMAA and SMAA-S. Industrial Management Journal, 11(2), 273-302. (in Persian)

Stankeviciene, J., & Cepulytė, J. (2014). Sustainable value creation: coherence of corporate social responsibility and performance of socially responsible investment funds. Economic research-Ekonomska istraživanja, 27(1), 882-898.

Suchman, M.C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610.

Sun, Y., Qiao, X., An, Y., Fang, Q., & Wu, N. (2022). Does Multiple Capitals Disclosure Affect the Capital Market? An Empirical Analysis in an Integrated Reporting Perspective. Frontiers in Psychology, 13, 333.

Sustainability Accounting Standards Board (SASB). (2015). Implementation manual. http://using .sasb.org/wp-conte nt/uploa ds/2015/11/SASB_Imple menta tionG uide-11301 5.pdf.

Sustainability Accounting Standards Board (SASB). (2017). Conceptual framework. https://www.sasb.org/wp-content/uploa ds/2017/02/SASB-Conceptual-Framework.pdf.

Swarnapali, R.M.N.C., Le, L. (2018). Corporate sustainability reporting and firm value: Evidence from a developing country. International Journal of Organizational Innovation, 10(4), 69-78.

Talebania, Q., Alikhani, R. & Maranjuri, M. (2011). Assessing the quantity and nature of disclosure of environmental and social accounting information in Iran. Accounting and Auditing Reviews, 19(3), 43-60. (in Persian)

Waddock, S.A. & Graves, S.B. (1997). The corporate social performance-financial performance link. Strategic Management Journal, 18(4), 303–319.

Wang, Z. & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial Performance, Journal of Cleaner Production, 162, 1607-1616.

Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.

Zhang, J. (2017). Users’ perceptions of the drivers for corporate sustainability disclosures made by Chinese listed companies. Doctor of Philosophy Thesis, Cowan University.

Zhang, R., Chu, T., Noronha, C., & Guan, J. (2021). Corporate value creation, stock price synchronicity and firm value in China: implications for beyond. Journal of Accounting in Emerging Economies, 12(3), 566-588.