Identifying and ranking the components and indicators of web-based integrated reporting with corporate citizenship reporting approach using a combination of fuzzy Delphi and fuzzy analytic hierarchy process (FAHP

Rapid changes in the world of trade and business change the policies and strategies of a business unit to stay in the competitive space. In such a space, firms should change their attitude and go beyond traditional reporting to stay in the international business arena. Thus, in the present research, the components and indicators of web-based integrated reporting for Iranian firms were identified by adopting the fuzzy Delphi approach and using FAHP technique to rank and determine their importance through the relevant weights calculation. This applied research was conducted using a descriptive-survey strategy. The intended statistical population consisted of financial and accounting experts, who were selected through a judgmental sampling method. After reviewing the research literature in this study, the identified components and indicators were organized in four dimensions (economic, legal, ethical, and voluntary liability). Finally, the research findings showed that the main dimension "economic liability" has the highest coefficient of importance and rank and the other three dimensions "legal liability", "ethical liability", and "voluntary liability" assigned the next ranks to themselves. The obtained results exhibit a tool consisting of the components and indicators of web-based integrated reporting with corporate citizenship reporting approach, which can be used as a comprehensive tool to determine the presentation level of financial and non-financial information in the integrated reporting in the websites of Iranian firms