Explain and Prioritize Information Disclosure Factors related to Sustainable Development Accounting with Fuzzy Approach

Document Type : Research Paper


1 Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

2 Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.



This research was conducted with the aim of explain and prioritize information disclosure factors related to sustainable development accounting with fuzzy approach" in 2019 of companies active on the Iranian Stock Exchange. Qualitative data were obtained through the study of research and credible sources in the field of sustainable development accounting and using coding through content analysis, the initial variables of the model were identified; 61 indicators were extracted from the initial codes in 4 dimensions including: environment, social factors. Economic and governance factors were categorized. In the quantitative section, the statistical population of the study included knowledgeable and professional and academic experts in the field of ac-counting. Using the targeted sampling method, 25 experts were selected as statistical samples. In the quantitative part, using fuzzy Delphi technique in one step, the indicators were screened. In the next step, prioritization of criteria and sub-criteria was done by hierarchical analysis method with fuzzy approach; among the main criteria, environmental dimension with weight 0.405 in rank 1 The social dimension with a weight of 0.296 was ranked 2nd, the economic dimension with a weight of 0.186 was ranked 3rd and the leadership dimension with a weight of 0.113 was ranked 4th. Finally, based on the calculated final weight, the strategic approach to environmental impacts with a weight of 0.955 in the first place, management and efficiency in consumption in the second place, social development and humanity in the third place and management Waste and waste came in fourth.


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Volume 6, Issue 4
October 2021
Pages 851-868
  • Receive Date: 18 May 2020
  • Revise Date: 23 September 2020
  • Accept Date: 24 September 2020
  • First Publish Date: 05 January 2021