The impact of disclosure of sustainability reports on the intangible capital of companies

The purpose of this study is to investigate the impact of disclosure of sustainability reports on the intangible capital of companies in companies listed on the Tehran Stock Exchange. Based on the nature and objectives of the research, this research is of the type of applied research. Based on how to obtain the required data and in terms of classifying research according to their purpose, it is classified as descriptive research, and in terms of method, it is part of post-event research. To measure the sustainability reporting variable, the checklist provided by Yohan et al. (2017) was used. The statistical population of this research includes 120 companies admitted to the Tehran Stock Exchange. which is during the 7-year period from 1394 to 1400, which is a total of 840 observations (year-company). The findings of this research are that the institutions can first of all determine the institution responsible for the issue of sustainability by working together, then the conceptual framework and standards and principles of sustainability should be officially compiled and translated in the country. In the following, the institution and authority for evaluating sustainability reports should also be specified.