Identify the components of sustainability reporting in the insurance industry

Mahmoudkhani, Mahnaz; Rahmani, Ali; Homayoun, Saeid; Niakan, Leili

doi:10.52547/aapc.6.11.187

Cited by 2 publications

(1 citation statement)

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“…For this reason, on the one hand, it tries to promote ethical values through organizational culture within its structures. On the other hand, it diligently pursues social values to respect shareholders’ rights (Mahmoudkhani et al , 2021). The concept of citizen shareholder is considered an emerging concept at the level of capital market companies, which can be considered as a result of the theory of corporate citizen.…”

Section: Literature Reviewmentioning

confidence: 99%

Towards a framework for the protection of citizen rights of capital market shareholders: evidence from Iran

Mohammadi

Gerayli

Shahri

et al. 2023

QRFM

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Purpose The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders. Design/methodology/approach The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders. Findings The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence. Originality/value To the best of the authors’ knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature.

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Section: Literature Reviewmentioning

confidence: 99%

Towards a framework for the protection of citizen rights of capital market shareholders: evidence from Iran

Mohammadi

Gerayli

Shahri

et al. 2023

QRFM

View full text Add to dashboard Cite

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Corporate citizen internal audit model: evidence from environmental functions Iran

Ghorbaniyan

Abdoli

Valiyan

et al. 2023

JFM

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Purpose In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers, corporate leaders and public institutions like NGOs and even capital market companies. The development of this concept in internal audit functions can improve the level of responsibility of companies. The purpose of this study is to design an internal audit model of a corporate citizen in Iranian capital market companies. Design/methodology/approach This research is methodologically in the category of developmental and combined research. In this study, two meta-synthesis and Delphi analyzes in the qualitative part and systematic representation analysis were used to determine the systematic relationships of the Internal Audit Corporate Citizen Components to strengthen environmental sustainability. Because of the mix of the data collection method in both qualitative and quantitative parts, the research participants in the qualitative part were 13 university experts in the field of accounting and 19 internal auditors of Iranian capital market companies who had specialized experience participated in the quantitative part. Findings The results in the qualitative section indicate the existence of 14 confirmed studies and the determination of 8 main components of the internal audit of the corporate citizen, during two stages of Delphi analysis, the level of reliability of the components was confirmed with the concept of internal audit of the corporate citizen. Based on the results of system representation model in quantitative part, it was determined that Environmental training to human resources is the primary stimulus for the system’s internal audit system representation to monitor the financial performance of the company to achieve environmental sustainability. Originality/value To the best of the authors’ knowledge, this is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.

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Identify the components of sustainability reporting in the insurance industry

Cited by 2 publications

References 0 publications

Towards a framework for the protection of citizen rights of capital market shareholders: evidence from Iran

Towards a framework for the protection of citizen rights of capital market shareholders: evidence from Iran

Corporate citizen internal audit model: evidence from environmental functions Iran

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