Background: Today, one of the most important concerns in the pharmaceutical industry is achieving sustainability, and the pharmaceutical industry is recognized as a leading sector in corporate sustainability reporting. The purpose of this study was to identify, extract, prioritize and analyze the social factors and corporate characteristics which are effective in the sustainability reporting of Iranian pharmaceutical companies. Methods: This was a cross-sectional study conducted in autumn 2020. The expertise and availability principles were used for sampling, and the snowball sampling method was used for sample selection. In order to identify and extract effective social factors and corporate characteristics, the method of content analysis and the study's review of literature have been used. The survey was conducted on 40 experts in the field of research using a researcher-made questionnaire. In order to purify the effective factors, Delphi method and the Analytic Network Process method based on Fuzzy DEMATEL were used. Results: In terms of a strong interaction, the criterion for university-industry collaborations came first, and the criterion for sustainable innovation and cooperation with other companies came next. In this study, profitability, research and development intensity and the financial leverage were considered to be weak causal variables and sustainability reporting, an effect variable. Conclusion: The results showed that Iranian pharmaceutical companies, in order to achieve the goals of sustainable development, should emphasize the continuous and regular presentation of annual sustainability reporting, and in this regard, key factors such as the criteria of university-industry collaborations, sustainable innovation and cooperation with other companies should be considered critical priorities.

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 29The model for measuring the Quality of Sustainability Reporting… 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.

Rumen is an area with high potential for growing of diverse living organisms including anaerobic fungi. The most studies on rumen fungi focused on anaerobic fungi classified as Chytridiomycetes, family Neocallimasticaceas, while few studies have done on determination of Zygomycetes that can be native in the rumen. The most fungi within the subkingdom Zygomycotina belong to the class Zygomycetes. Fungi in this class possess some distinctive properties that contain rapid growth, nonseptate mycelium, reproduction by sporangiospores (Pitt et al., 1985) and production of some hydrolytic enzymes (Vinogradova et al.,2003). The aim of this study was microscopic examination and molecular analysis of nuclear small subunit (SSU; 18S rDNA) of ruminal fungi, Zygomycete, and its reproductive manner in sheep.