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شکرخواه, جواد. (1404). بررسی تأثیر گزارشگری پایداری بر عملکرد مالی: کاربست روش مرور سیستماتیک. سامانه مدیریت نشریات علمی, 22(88), 1-52. doi: 10.22054/qjma.2025.87299.2697
جواد شکرخواه. "بررسی تأثیر گزارشگری پایداری بر عملکرد مالی: کاربست روش مرور سیستماتیک". سامانه مدیریت نشریات علمی, 22, 88, 1404, 1-52. doi: 10.22054/qjma.2025.87299.2697
شکرخواه, جواد. (1404). 'بررسی تأثیر گزارشگری پایداری بر عملکرد مالی: کاربست روش مرور سیستماتیک', سامانه مدیریت نشریات علمی, 22(88), pp. 1-52. doi: 10.22054/qjma.2025.87299.2697
شکرخواه, جواد. بررسی تأثیر گزارشگری پایداری بر عملکرد مالی: کاربست روش مرور سیستماتیک. سامانه مدیریت نشریات علمی, 1404; 22(88): 1-52. doi: 10.22054/qjma.2025.87299.2697

بررسی تأثیر گزارشگری پایداری بر عملکرد مالی: کاربست روش مرور سیستماتیک

مطالعات تجربی حسابداری مالی
مقاله 1، دوره 22، شماره 88، دی 1404، صفحه 1-52    اصل مقاله (1.77 M)
نوع مقاله: مقاله پژوهشی
شناسه دیجیتال (DOI): 10.22054/qjma.2025.87299.2697
نویسنده
جواد شکرخواه*
دانشیار گروه حسابداری دانشگاه علامه طباطبائی
چکیده
افزایش اهمیت گزارشگری پایداری به عنوان یکی از آخرین و مهم‌ترین روندهای تحول در عرصه گزارشگری شرکتی، سبب افزایش قابل توجه پژوهش‌ها در این حوزه شده است. یکی از موضوعات کلیدی مورد توجه در پژوهش‌های مرتبط با گزارشگری پایداری، تأثیر آن بر عملکرد مالی شرکت‌ها است. با توجه به نتایج متنوع پژوهش‌های این حوزه، در این پژوهش به مرور سیستماتیک پژوهش‌های مرتبط با تأثیر گزارشگری پایداری بر عملکرد مالی پرداخته شده است. نمونه نهایی پژوهش شامل 95 مقاله نمایه‌شده در پایگاه‌های اسکاپوس و وب‌آف‌ساینس در بازده زمانی 2013 تا پایان ژوئن 2025 است. برای تدوین پروتکل مرور مقالات از چک‌لیست پریزما استفاده گردید. یافته‌های پژوهش حاکی از آن است که 70 درصد از مطالعات نشانگر تأثیر مثبت گزارشگری پایداری بر نرخ بازده دارایی‌ها، 64 درصد نشانگر تأثیر مثبت آن بر نرخ بازده حقوق مالکانه و 72 درصد نشانگر تأثیر آن بر شاخص‌های ارزیابی عملکرد مبتنی بر بازار هستند. این نتایج نشانگر اجماع نسبی در خصوص تأثیر مثبت گزارشگری پایداری بر عملکرد شرکت‌ها است. یافته‌های پژوهش همچنین نشان می‌دهد برخی عوامل زمینه‌ای و متغیرهای تعدیلگر نظیر سطح توسعه‌یافتگی، سازوکارهای حاکمیت شرکتی، حضور سرمایه‌گذاران علاقه‌مند به پایداری، رعایت استانداردهای GRI، می‌توانند این رابطه را تحت تاثیر قرار دهند. علاوه بر این یافته‌های پژوهش نشان می‌دهد که اجزای مختلف افشای محیطی، اجتماعی و راهبری می‌توانند اثرگذاری‌های متفاوتی بر عملکرد شرکت‌ها داشته باشند. پژوهش‌های مورد بررسی در مجموع پیشنهاد می‌کنند که گزارشگری پایداری نه‌تنها یک الزام نظارتی، بلکه یک دارایی استراتژیک است و شرکت‌ها نیاز به توسعه استراتژی بلندمدت برای اجرای گزارشگری پایداری دارند.
کلیدواژه‌ها
گزارشگری پایداری؛ عملکرد مالی؛ گزارشگری ESG؛ مرور سیستماتیک؛ عملکرد عملیاتی؛ عملکرد بازار
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