Identify factors affecting convergence integrated reporting in Tehran Stock Exchange

The existence of reporting is an undeniable necessity for developing the transparency of the corporate economic environment and better decision-making of managers and investors. This study aims to identify the factors affecting convergence integrated reporting on Tehran Stock Exchange. After introducing convergence integrated reporting as the latest development of corporate reporting, a sample of 65 companies during the years 2015 to 2020 (a total of 365 years of the company) were chosen. The content analysis method of board reports was used to measure convergence integrated reporting. A checklist consisting of 41 components was included. Multivariate regression method (generalized least squares) was used to test the research hypotheses. The research findings show that on average, companies provided 37.6% of convergence integrated reporting. Also, corporate governance factors, type of strategy, financial performance, industry position and stakeholder pressure are effective on convergence integrated reporting on Tehran Stock Exchange. In terms of impact, corporate governance with 0.101 had the most and industry position with 0.086 had the least impact on convergence integrated reporting.