نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران
2 استادیار گروه حسابداری، واحد کرمانشاه. دانشگاه آزاد اسلامی، کرمانشاه، ایران
3 استادیار گروه حسابداری، واحد کرمانشاه. دانشگاه آزاد اسلامی، کرمانشاه، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective: Given the importance of sustainability reporting in the public sector, the aim of this study is to explain and describe the conceptual framework of public sector sustainability reporting based on the results of research conducted.
Method: In this study, by reviewing the basics of sustainability reporting and content analysis of pervious research, the processes and theoretical framework presented for achieving the environmental, social, human, and economic goals of public sector sustainability reporting have been discussed and examined.
Findings: In this study, in addition to explaining the what and why of this reporting method, the drivers, dimensions, frameworks and standards, benefits and challenges, and solutions and recommendations have been presented in the form of a conceptual framework.
Conclusion: Sustainability reporting is undoubtedly a vital tool for increasing transparency, accountability, and efficiency in the public sector. By adopting sustainability reporting, public institutions can contribute to achieving sustainable development goals, managing resources effectively, and creating a more resilient and equitable future for all stakeholders. Addressing its dimensions and components and implementing the recommendations of research and studies can pave the way for a more sustainable future through effective sustainability reporting in the public sector.
Knowledge enhancement: The movement towards sustainability reporting has begun worldwide, but sustainability reporting in the public sector has been examined in very limited ways in domestic and foreign research, the present study can provide useful information to stakeholders of public sector information and lead to greater attention to the issue of sustainability reporting in the public sector.
کلیدواژه‌ها [English]
)