نوع مقاله : مقاله پژوهشی

نویسندگان

• افسانه بحیرایی ¹
• سیدعلی حسینی ²
• پریساسادات بهبهانی نیا ³

¹ گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهراٍ، تهران، ایران

² دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران

³ دانشیار گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران

چکیده

گزارشگری پایداری به‌عنوان یکی از ابزارهای نوین ارتقای شفافیت، پاسخگویی و مشروعیت سازمانی، جایگاهی فزاینده در نظام‌های مالی و اقتصادی یافته است. صنعت بانکداری به دلیل نقش محوری در تخصیص منابع، مدیریت ریسک و اثرگذاری غیرمستقیم بر توسعه اقتصادی، اجتماعی و محیط‌زیستی، بیش از سایر صنایع نیازمند چارچوبی منسجم و اختصاصی برای گزارشگری پایداری است. با این حال، چارچوب‌های موجود عمدتاً با ماهیت، کارکردها و الزامات خاص بانک‌ها انطباق کامل ندارند. هدف این پژوهش، ارائه یک چارچوب گزارشگری پایداری متناسب با صنعت بانکداری ایران و تبیین ابعاد محوری آن در قالب یک نقشه راه استراتژیک است. پژوهش حاضر با رویکرد آمیخته انجام شده است. در بخش کیفی، با استفاده از نظریه داده‌بنیاد و انجام ۱۴ مصاحبه نیمه‌ساختاریافته با خبرگان دانشگاهی، مدیران بانکی و حسابرسان حرفه‌ای، ابعاد و مؤلفه‌های گزارشگری پایداری شناسایی شد. اعتبار یافته‌های کیفی از طریق روش دلفی کلاسیک مورد تأیید قرار گرفت. در بخش کمّی، با مشارکت ۳۰ نفر از اعضای هیئت‌مدیره بانک‌ها و مدیران و با بهره‌گیری از روش رتبه‌بندی تفسیری، اهمیت نسبی ابعاد تعیین گردید. نتایج نشان داد گزارشگری پایداری در صنعت بانکی ایران بر پنج بُعد اصلی حاکمیتی، اقتصادی، اجتماعی، محیط‌زیستی و انطباق و ریسک استوار است که در قالب ده مؤلفه و پنجاه گزاره مفهومی تبیین می‌شوند. در میان این ابعاد، بُعد حاکمیتی به‌عنوان محوری‌ترین مؤلفه شناسایی شد که نقشی اساسی در ارتقای شفافیت، اعتماد ذی‌نفعان و مشروعیت بانک‌ها ایفا می‌کند.

کلیدواژه‌ها

• گزارشگری پایداری
• صنعت بانکداری
• حاکمیت شرکتی
• انطباق و مدیریت ریسک
• مشروعیت و پاسخگویی

موضوعات

• گزارش های حسابداری

عنوان مقاله [English]

Sustainability Reporting Framework in the Iranian Banking Industry: Processing and Interpreting Core Dimensions in the Form of a Strategic Roadmap

نویسندگان [English]

• Afsaneh Bahiraei ¹
• Seyed Ali Hosseini ²
• Parisasadat behbahaninia ³

¹ Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

² Associate Professor, Department of Accounting, Faculty of Social Sciences and Economic, Alzahra University, Tehran, Iran.Tehran, Iran

³ Associate Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

چکیده [English]

Sustainability reporting, as one of the modern instruments for enhancing transparency, accountability, and organizational legitimacy, has gained increasing prominence within financial and economic systems. Due to its pivotal role in resource allocation, risk management, and its indirect influence on economic, social, and environmental development, the banking industry requires a coherent and sector-specific sustainability reporting framework more than other industries. However, existing frameworks do not fully align with the specific nature, functions, and regulatory requirements of banks. The aim of this study is to develop a sustainability reporting framework tailored to the Iranian banking industry and to explain its core dimensions in the form of a strategic roadmap. This study adopts a mixed-methods approach. In the qualitative phase, grounded theory was employed, and data were collected through 14 semi-structured interviews with academic experts, banking managers, and professional auditors to identify the dimensions and components of sustainability reporting. The validity of the qualitative findings was confirmed using the classical Delphi method. In the quantitative phase, with the participation of 30 board members and bank managers, the relative importance of the dimensions was determined using the interpretive ranking method. The results indicate that sustainability reporting in the Iranian banking industry is structured around five main dimensions: governance, economic, social, environmental, and compliance and risk. These dimensions are articulated through ten components and fifty conceptual propositions. Among them, the governance dimension was identified as the most central component, playing a fundamental role in enhancing transparency, strengthening stakeholder trust, and improving banks’ organizational legitimacy.

Introduction

Sustainability reporting is increasingly recognized as a key tool for transparency and accountability beyond traditional financial reporting. Existing frameworks often face implementation challenges and may not address industry-specific needs. In the banking sector, effective sustainability reporting is critical due to its central role in capital allocation and reducing information asymmetry. Institutional gaps, high disclosure costs, and limited guidance hinder consistent reporting. Therefore, tailored reporting mechanisms are needed to enhance transparency, meet stakeholder expectations, and support sustainable investment decisions. This study explores these challenges and proposes a framework for improving sustainability disclosure in banks.

Literature Review

Sustainability originates from the broader concept of sustainable development, emphasizing the balance between current resource use and the needs of future generations. Initially focused on environmental aspects, sustainability reporting has expanded to include social and economic dimensions. Existing frameworks provide guidelines for non-financial reporting, yet they often lack balance across different sustainability indicators. Voluntary disclosure may lead to selective reporting, misrepresentation, and reduced transparency. Differences between industries further challenge the uniform application of these frameworks, particularly in sectors with unique operational characteristics. In banking, non-financial disclosures such as governance, risk management, and social performance are crucial due to the sector’s role in capital allocation. Institutional gaps and the absence of industry-specific standards hinder effective sustainability reporting in banks. Integrated reporting that combines financial and non-financial information can improve transparency and stakeholder confidence. Tailored reporting frameworks are essential to address sector-specific challenges and enhance sustainability practices. This study focuses on examining the effectiveness and implementation of sustainability reporting in the banking industry.

Methodologhy

This study employs a mixed-methods approach, combining qualitative and quantitative analyses to examine sustainability reporting in the banking industry. The qualitative phase utilizes grounded theory, with semi-structured interviews and three-stage coding to identify key sustainability reporting criteria. Thirteen experts, including academics, banking managers, and auditors, participated until theoretical saturation was reached. The Delphi technique was then applied to validate and achieve consensus on the identified criteria, linking qualitative insights to the quantitative phase. In the quantitative stage, thirty bank managers and board members completed structured rating and pairwise comparison surveys using fuzzy linguistic scales. These data were analyzed to rank and weight the main components of sustainability reporting. Overall, the methodology integrates grounded theory, Delphi validation, and fuzzy multi-criteria decision-making to develop a robust theoretical framework for banking sustainability reporting.

Result

This study develops a tailored sustainability reporting framework for the Iranian banking industry using an integrated mixed-methods approach that combines grounded theory, Delphi validation, and interpretive ranking analysis. Through fourteen expert interviews, five overarching categories, ten core components, and fifty-two thematic propositions were identified, forming the foundational structure of the proposed framework. The Delphi process subsequently validated fifty themes, thereby reinforcing the coherence, relevance, and reliability of the extracted conceptual model. These components span human-resource capabilities, competitive and governance-related practices, social responsibility commitments, intergenerational environmental stewardship, and professional ethical obligations. In the quantitative phase, senior banking managers evaluated the relative influence of the framework’s components through structured pairwise comparisons. Results revealed that governance disclosure practices constitute the most influential and central axis of the proposed sustainability reporting framework. This includes transparent reporting of board activities, executive appointment and tenure criteria, remuneration mechanisms, and governance performance indicators. Strengthening disclosure in this dimension enhances organizational legitimacy, reinforces stakeholder trust, and improves the transparency of banking operations. Overall, the study presents a comprehensive and sector-specific framework that serves as a strategic roadmap for regulators, policymakers, and banks seeking to institutionalize sustainability reporting practices aligned with industry needs.

Discussion

This study develops a framework for sustainability reporting in the Iranian banking sector, highlighting governance as a core dimension. Detailed disclosure of board activities, remuneration policies, and decision-making processes enhances stakeholder trust and supports informed decisions. Historically, non-financial governance information was reported symbolically, limiting transparency and accountability. The findings indicate that improved disclosure practices can strengthen internal controls and demonstrate the independence of bank boards. Governance-focused sustainability reporting also differentiates banks from competitors by signaling higher responsibility toward social, economic, and environmental interests. Implementing structured monitoring mechanisms and annual evaluation checklists can incentivize broader voluntary disclosures. Overall, the study emphasizes that robust governance reporting is essential for enhancing stakeholder confidence and promoting sustainable banking practices.

The study confirms that tailored sustainability reporting frameworks are crucial for the banking sector. Enhanced governance disclosure enables banks to build trust, improve transparency, and support stakeholder decision-making. Regulatory adjustments and policy interventions are necessary to encourage comprehensive voluntary reporting. Proper implementation can strengthen banks’ competitive positions while contributing to overall sustainable development. Ultimately, banks that prioritize sustainability reporting play a key role in guiding society toward broader sustainable outcomes.

کلیدواژه‌ها [English]

• Sustainability Reporting
• Banking Industry
• Corporate Governance
• Compliance and Risk Management
• Legitimacy and Accountability