Investigating the impact of environmental uncertainty on the level of corporate sustainability reporting

Environmental uncertainty is defined as the percentage of variability in the environment outside of business units, which can include: special customers, regulations related to government affairs, trade unions related to workers, etc., and these factors can also have an effect on the risk fluctuations of the accurate estimation of future profits depending on the shareholders. be An environment with high uncertainty can create problems for managers in determining the amount of resources provided by financial leverage or the level of reserves in cash. Therefore, according to the above, this research seeks to investigate whether environmental uncertainty has an effect on the amount of corporate sustainability reporting. The statistical population of the research is 120 companies, 120 companies; Companies accepted in Tehran Stock Exchange. Also, the time domain includes 10 consecutive years from 1391 to 1400, according to the results of the environmental uncertainty variable hypothesis test, considering that its significance level is less than 5%, which indicates a significant relationship with the company's sustainability reporting.