Business Sustainability Performance Model in Iran

The main purpose of this paper is to provide a Business Sustainability Performance Model in Iran. In order to achieve the main goals of the research, a questionnaire was developed and distributed among the experts in year 2017. The questionnaire includes 39 questions about the identification and determination of 23 components and 125 indicators related to the components, as well as 7 questions related to the framework, scope, content and quality of disclosure of the Business Sustainability Performance in Iran. After receiving the questionnaires, 108 questionnaires were analyzed. After confirmatory factor analysis, 11 indicators were eliminated. The findings show that there is a reciprocal relationship between financial and non-financial sustainability in Iran, which is consistent with the theoretical foundations of this research. Other research findings show that the mandatory implementation of the Business Sustainability Performance approach in Iran and the annual frequency of its periodicity is accepted by most experts.