Investigating the Impact of Managers' Lake Of Foresight on Socioeconomic Components of Sustainability Performance Report

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Sustainability is a wider concept that incorporates other concepts of social responsibility and is examined with concepts such as sustainability of competition, sustainability of reporting and social sustainability. The purpose of this study was to investigate the effect of managers' anti-reflection on the socio-economic component of sustainability performance report. The purpose of this research is applied and from the methodological point of view is descriptive-correlational research. For this purpose, the required data from 79 listed companies in Tehran Stock Exchange during the period 1391 to 1395 were collected. The results of the research indicate that among the economic components of sustainability, which includes sustainability of competition and sustainability of reporting, the relation between management's unpredictability with both competition stability and reporting is negative and significant among the social components of sustainability through Social sustainability is achieved and social sustainability includes social impact, social commitment and social benefits. The relationship between management's unpredictability with social sustainability and social impact and social commitment is negative and meaningful, but it is socially positive and meaningless and in the end The lack of managerial thinking and performance Of the two elements is negative and significant social and economic.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:9 Issue: 36, 2021
Pages:
19 to 40
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