Investigating the effect of management ability on the disclosure level of corporate sustainability reporting

The growing complications of policies related to company operations, social and environmental concerns have all become important issues for shareholders and society. In such a way that the responsibility of an economic unit is not only limited to the shareholders, but includes a wide spectrum that are located in places far or close to the physical location of the company. These issues have caused companies to turn to publishing sustainability reports. Sustainability reporting is a general report of the economic, environmental and social performance related to the company's operations and products and services. These reports have attracted the attention of governments, business communities, academics, stakeholders and society. For this reason, corporate sustainability reporting policies are considered as an important part of corporate strategies, and in this direction, large companies usually consider their sustainability reports as a corporate strategy. In this research, the impact of management ability on the level of disclosure of sustainability reporting in companies admitted to the Tehran Stock Exchange has been investigated. The statistical population of the research is all the manufacturing companies admitted to the Tehran Stock Exchange from the beginning of 2015 to the end of 2019. The research sample includes 119 companies that were selected using the systematic elimination method. In order to test the hypothesis, the method of correlation between variables and multivariate regression equations was used through panel data method. The results of the hypothesis test indicated that management ability has an effect on the disclosure level of corporate sustainability reporting in companies admitted to the Tehran has a significant impact Stock Exchange.