TY - JOUR ID - 139657 TI - The model for measuring the Quality of Sustainability Reporting and Determinants: Application Analytic Network Process Fuzzy DEMATEL-Based Technique JO - Iranian Journal of Finance JA - IJF LA - en SN - 2676-6337 AU - Esmaeilzadeh, Habib AU - Ghodrati, Hasan AU - Jabbari, Hossein AU - Arabzadeh, Meysam AD - Ph.D. Candidate, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran. AD - Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran. AD - Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran Y1 - 2022 PY - 2022 VL - 6 IS - 2 SP - 28 EP - 69 KW - Sustainability Reporting Quality KW - Internal Controls Reporting KW - Sustainable Innovation Performance KW - Earnings Quality KW - Value Relevance KW - FDANP DO - 10.30699/ijf.2021.291022.1246 N2 - Sustainability reporting is an important tool for decreasing information asymmetry, according to the stakeholders' demands for transparency. On the other hand, increasing transparency allows investors to have more appropriate evaluations of firms' activities and direct their investments to companies with more enthusiasm. In the organizational context, information asymmetry creates conflict between owners and managers. Managers tend to reduce the gap between themselves and stakeholders, particularly shareholders, by producing and delivering reports. Companies use sustainability reports to connect with their society and environment, as well as a way to manage interactions with various stakeholders for societal approval and activity continuation. The primary purpose of this study is to provide a model for measuring the quality of sustainability reporting and the determinants. In terms of methodology, the current study is qualitative, deductive, cross-sectional, applied, and exploratory. The criteria were identified and extracted, then evaluated and prioritized using Multi-Criteria Decision-Making approaches including Fuzzy Analytic Hierarchy Process and Fuzzy Decision-Making Trial and Evaluation Laboratory Analytic Network Process-based. The FAHP test revealed that of the six indicators, the GRI's reporting guidelines for sustainability Checklist were placed highest. Internal Controls Reporting, Sustainability Innovation Performance, and Earnings Quality rated first to third, respectively, among the 25 criteria affecting the quality of sustainability reporting, according to the FDANP. UR - https://www.ijfifsa.ir/article_139657.html L1 - https://www.ijfifsa.ir/article_139657_2e3bac89676aca8b001a2c08e9fe710d.pdf ER -