Sustainability Reporting: Ratings of Drivers and Indicators

Sustainability reporting is a report that provides information on economic, environmental, social and management performance. Various variables can be considered as a driver for corporate sustainability reporting. The purpose of this study is to identify and rank sustainability reporting indicators and indicators. This research is qualitative and exploratory research. The network analysis method was used to rank the Drivers and indicators. The statistical population of respondents to the questionnaire was experts in the field of financial reporting and social sciences, capital market and environmental protection, which responded to 23 questionnaires in 2018. The findings of the research showed that sustainability reporting Drivers are classified in five main groups and 24 indicators. Among the drivers, the drivers of environmental requirements, corporate governance characteristics and firm structural characteristics were the most important in terms of expert opinion, and ranking of indicators also showed that the legal requirements index, board members independence and profitability have the highest rank. The results of this study can increase the awareness of users about sustainability reporting, Drivers and indicators.