Presentation of The Islamic Sustainable Development Disclosure Model for the banking system in Iran

Sustainable Development has become a global concern among firms. Islamic particular attitude toward man and society, organizes economic activities have the most efficient and sustainable ,and they are less costly. considering the importance of the role of sustainable development and disclosure for activities by banks, this study presents a model for exposing sustainable development for the banking system in Iran. In order to present this model, the Delphi method has been used, which finally, this model has 4 dimensions and 63 components. Shannon entropy technique is also used to determine the importance at the level of each of the dimensions and components in the model. The results showed that the dimension of disclosure of environmental-Islamic activities has the most and the dimension of disclosure of general standards has the least importance in the proposed model. Also, the number of important components in Shannon entropy technique was evaluated 42 components.