نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد بانکی
2 عضو هیات علمی دانشگاه سمنان
3 کارمند/ بانک سپه مدرس/ دانشگاهها
کلیدواژهها
عنوان مقاله English
نویسندگان English
The global financial crises brought traditional reporting under many criticisms, mainly due to the lack of disclosure of sufficient information in this reporting system. With the advancement of technology and emerging needs of society, managers and stakeholders have realized the importance of non-financial reporting. Integrated reporting through the inclusion of both financial and non-financial information (environmental, social, managerial, economic, etc.) in a single document improves the quality of reporting and defines the organization's prospects for value creation. The purpose of the present article is to identify integrated reporting indicators in Iran's banking industry. In this regard, after studying the literature and the background of integrated reporting, the annual report of 27 foreign banks (issued in 2022) was studied and then through the content analysis of interview scripts with experts, the initial framework including 8 main components and 47 general indicators was compiled. Next, using a questionnaire, the fuzzy Delphi method and the Fuzzy Analytical Hierarchy (FAHP) method, the general indicators were confirmed and ranked. The results of using the extracted components and indicators, as well as the opinion of banking experts and the review of laws and regulations, indicated that the final integrated reporting framework for the banking industry of Iran includes 8 components, 47 general indicators, and 172 partial indicators. This framework can be used by legislative and supervisory institutions to develop reporting standards and requirements. Also, banks can use it in order to clarify and disclose information beyond the requirements.
کلیدواژهها English