A framework for business sustainability performance using meta-synthesis

Arianpoor, Arash; Salehi, Mahdi

doi:10.1108/meq-03-2020-0040

Cited by 17 publications

(35 citation statements)

References 38 publications

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“…Although the promotion of sustainability has been emphasized in Iran, the low level of sustainability reporting [34][35][36] can be explained by several factors, including the lack of a proper reporting framework [37]. Thus, in the present study, Arianpoor and Salehi's [38] conceptual and comprehensive model has been used to identify and measure Iranian companies' non-financial sustainability reporting indicators, present uniform non-financial sustainability reporting indicators, and minimize the impact of differences in various economies.…”

Section: Introductionmentioning

confidence: 80%

“…According to Arianpoor and Salehi's [38] comprehensive and conceptual model, NFSR is divided into social, ethical, environmental, and governance dimensions. Decisions with wider consequences are more likely to occur when a CEO is stronger, and companies with a strong CEO are more likely to make very good or even very bad decisions [90].…”

Section: The Effect Of the Ceo's Power On Environmental Sustainabilit...mentioning

confidence: 99%

“…Here, n represents the maximum score of the NFSR indicators. Arianpoor and Salehi [38] presented a comprehensive and conceptual model for business sustainability reporting in economic (financial), social, ethical, environmental, and corporate governance dimensions. These aspects are divided into financial and non-financial sustainability reporting indicators.…”

Section: Independent Variablementioning

confidence: 99%

“…The authors used the meta-synthesis method to determine the dimensions, components, and indicators and presented a comprehensive and conceptual model that includes 125 reporting indicators in economics/finance (23 indicators), as well as social, ethical, environmental, and corporate governance indicators (a total of 102 indicators). In the current study, the 102 indicators of NFSR used by Arianpoor and Salehi [38] were employed to achieve the research objectives. The classification of 102 NFSR according to Arianpoor and Salehi [38] is presented in Appendix A.…”

Section: Independent Variablementioning

confidence: 99%

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Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior

2022

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The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange. In total, 178 firms were assessed for this paper during 2013–2020. In this study for calculating the NFSR, environmental sustainability reporting (ESR), social sustainability reporting (SSR), governance sustainability reporting (GSR) and ethical sustainability reporting (ETSR), Arianpoor and Salehi’s comprehensive and conceptual model has been used. In addition, the literature states that a CEO’s power can be classified as an opportunity for discretion and opportunistic behavior in CEOs that is in contrast with stakeholder demands. To this end, in this study, CEOs’ power has been used as an indicator for the CEO’s opportunistic behavior, and the CEO pay slice (CPS) index was used to calculate the CEO’s level of power. The results revealed that NFSR affects corporate reputation positively. In addition, ESR, SSR, ETSR and GSR positively affect corporate reputation. Moreover, the CEO’s power affects the relationship between NFSR/ESR/SSR/ETSR and corporate reputation. Because managers desire to engage in social and ethical activities, they try to hide the company’s errors and increase its reputation. The results revealed that the CEO’s power did not affect the relationship between GSR and corporate reputation. Since companies in the Tehran Stock Exchange are under intensive supervision, such as in governance, the impact of a CEO’s power and the interaction of a CEO’s power and GSR on company reputation in this study might, thus, not apply to these companies. It is crucial to investigate NFSR, corporate reputation and CEO power within Iran-specific conditions because of differences in emerging markets and developing countries such as Iran, which have diverse ownership structures, economic status, legal systems, government policies, and culture.

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Section: Introductionmentioning

confidence: 80%

Section: The Effect Of the Ceo's Power On Environmental Sustainabilit...mentioning

confidence: 99%

Section: Independent Variablementioning

confidence: 99%

Section: Independent Variablementioning

confidence: 99%

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Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior

2022

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“…Arianpoor and Salehi (2020) presented a comprehensive conceptual model for BSP, which includes 23 components and 125 reporting indicators in Category of economic (financial), social, ethical, environmental and corporate governance. In the present study, the 125 indicators of BSP in Arianpoor and Salehi (2020) were used. After data collection related to different components and indicators of BSP, the Delphi method was used for determining BSP indicators in Iran.…”

Section: Methodsmentioning

confidence: 99%

The relationship among financial and non-financial aspects of business sustainability performance: evidence from Iranian panel data

Salehi

Arianpoor

2021

TQM

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PurposeThe study's main objective is to identify business sustainability performance indicators and analyze the mutual relationship between different business sustainability components in Iran.Design/methodology/approachTo achieve research objectives, the 125 indicators of Business Sustainability Performance in Arianpoor and Salehi (2020) were used. For data collection, a questionnaire is designed and developed. Moreover, the Delphi method is used to determine the indicators related to business sustainability performance. Accordingly, we attempted to send the questionnaire to 346 experts and qualified opinion-leaders in the study area to utilize their opinions in our project. Finally, 108 questionnaires were analyzed statistically.FindingsIn this study, the confirmatory factor analysis (CFA), binomial test, one sample t-test, one sample Kolmogorov–Smirnov test and Kruskal–Wallis test are used. The results of statistical tests show that among 125 proposed indicators, 11 indicators were eliminated. Hence, to assess business sustainability performance in the listed firm on the Tehran Stock Exchange, 114 indicators were analyzed. To achieve the study's objective, the relationship between financial and non-financial sustainability performance and their effect is analyzed using the Smart PLS Software. Findings indicate that there is a mutual relationship between financial and non-financial sustainability performance in Iran. There is also a relationship between the operational component and research component and non-financial sustainability performance. In contrast, as for the growth component and non-financial sustainability performance, there is no significant relationship. Also, root means squared error (RMSE) values suggest a reasonable model-data fit.Originality/valueThe type and characteristics of different regions have a significant role in the reporting and differ according to different economic conditions. The discussion of business sustainability and its reporting is important; therefore, essential indicators were identified in this study. In addition, all aspects of sustainability performance are considered cohesively to analyze the mutual relationship between different components of sustainability performance and to be able to make more appropriate decisions in future studies about performance evaluation and reporting using the results of this paper.

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The moderating role of investor sentiments between sustainability reporting and firm reputation. Evidence from Chinese listed firms

Abideen

2024

Corp Soc Responsibility Env

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This study explores the relationship between sustainability reporting, investor sentiments, and firm reputation in the Chinese stock market. Utilizing panel data from 2018 to 2023 on non‐financial A‐share firms in China, this study employs OLS regression and advanced techniques to ensure robustness, including tests for heteroskedasticity and addressing endogeneity concerns through 2SLS, and potentially the two‐step GMM approach. Analysis exhibits a positive relationship between sustainability reporting, investor sentiments, and firm reputation. Strong sustainability practices correlate with more positive investor sentiment and enhanced firm reputation, aligning with sustainable development principles. Limitations include the restricted data timeframe, suggesting broader insights could be gained by extending the analysis period. Additionally, the study's focus on brand equity as a metric for reputation may overlook other facets. Future research could explore alternative reputation metrics and measurement methods. Integrating environmental, social, and governance reporting into corporate strategies can drive long‐term value creation and sustainable development, offering actionable insights for policymakers, investors, and corporate decision‐makers. This study contributes unique insights into how sustainability reporting influences investor sentiment and firm reputation within the Chinese stock market context, leveraging the SR framework and focusing on firms in China, thus providing valuable perspectives on a dynamic market.

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A framework for business sustainability performance using meta-synthesis

Cited by 17 publications

References 38 publications

Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior

Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior

The relationship among financial and non-financial aspects of business sustainability performance: evidence from Iranian panel data

The moderating role of investor sentiments between sustainability reporting and firm reputation. Evidence from Chinese listed firms

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