Identifying social criteria for sustainable reporting based on Islamic texts

Today, the reporting approach to accounting does not simply lead to the publication of economic events. Therefore, many companies in the world publish information on their social performance in response to the demand of stakeholders and increasing accountability to communities. On the other hand, sustainable development in Islam (achieving the transcendent goals of human beings) has material and spiritual dimensions. Moreover, the general concept of sustainable development not only seeks economic welfare and comfort but also includes public welfare from a social perspective. The purpose of the present study is to extract the components of the social dimension of sustainable development reporting from the holy Islamic texts (Qur'an and hadiths) using a qualitative content analysis method with a semiotic approach. The Holy Quran and 148 volumes of religious books have been selected as a sample by non-probabilistic purposeful sampling method. The findings indicate that the components of the social dimension of sustainability reporting in the holy Qur'an and hadiths include 25 components.