Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies
Creating a long-term economic advantage for companies can not meet the expectations of all stakeholders. Therefore, companies have no choice but to move towards sustainable development (Equitable distribution of development opportunities by considering the long-term time horizon and respecting inter...
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Imam Sadiq University
2023-12-01
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| Series: | تحقیقات مالی اسلامی (پیوسته) |
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| Online Access: | https://ifr.isu.ac.ir/article_77087_b13cc1bf01d232f9177029975744c5ff.pdf |
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| author | Morteza Yousefi Rasoul Baradaran Hassanzadeh Ali Reza Radbin Mohammad Ali Rabbipoor Saeed Hassanzadeh Delgsha |
| author_facet | Morteza Yousefi Rasoul Baradaran Hassanzadeh Ali Reza Radbin Mohammad Ali Rabbipoor Saeed Hassanzadeh Delgsha |
| author_sort | Morteza Yousefi |
| collection | DOAJ |
| description | Creating a long-term economic advantage for companies can not meet the expectations of all stakeholders. Therefore, companies have no choice but to move towards sustainable development (Equitable distribution of development opportunities by considering the long-term time horizon and respecting intergenerational and intragenerational justice and various economic, social, environmental and business ethics aspects) in order to gain more legitimacy and meet the demands of all stakeholders. From the point of view of Islamic teachings, as long as a balanced human culture does not rule a society, we can not expect development from it.One of the main pillars and components of this development and culture is a balanced economy. The purpose of this study is to identify the components of the economic dimension of sustainability reporting in Islamic texts.To identify the components of the economic dimension of sustainability, qualitative content analysis with a semiotic approach was used. The Holy Quran and 148 volumes of authentic Shiite religious books (Among them are Nahj ol Balagha, osul Kafi and Man La Yahzaraho al Faqih) were selected by non-probabilistic sampling method by purposeful sampling method of reaching the identifier with the sub-branch of sampling from known or famous cases as a sample. Findings showed that the components of the economic dimension of sustainability reporting in Islamic texts include 18 components and 268 examples. which can be effective for standardization in the field of sustainable reporting and disclosure regulations of the stock exchange and securites organization teachings and Islamic values. |
| format | Article |
| id | doaj-art-56d72364d8b642818a6ae5b6c82f8c7d |
| institution | Kabale University |
| issn | 2251-8290 2588-6584 |
| language | fas |
| publishDate | 2023-12-01 |
| publisher | Imam Sadiq University |
| record_format | Article |
| series | تحقیقات مالی اسلامی (پیوسته) |
| spelling | doaj-art-56d72364d8b642818a6ae5b6c82f8c7d2025-01-26T16:05:40ZfasImam Sadiq Universityتحقیقات مالی اسلامی (پیوسته)2251-82902588-65842023-12-0112472776610.30497/ifr.2024.244470.183177087Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of CompaniesMorteza Yousefi0Rasoul Baradaran Hassanzadeh1Ali Reza Radbin2Mohammad Ali Rabbipoor3Saeed Hassanzadeh Delgsha4PhD Student, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.Associate Professor, Department of Accounting, Islamic Azad University, Tabriz Branch, Tabriz, IranAssistant Professor, Department of Quran and Hadith, Tabriz Branch, Islamic Azad University, Tabriz, IranAssistant Professor, Department of Quran and Hadith, Islamic Azad University, Tabriz Branch, Tabriz, IranAssistant Professor, Department of Quranic and Hadith Sciences, Islamic Azad University, Tabriz Branch, Tabriz, Iran delgosha@iaut.ac.irCreating a long-term economic advantage for companies can not meet the expectations of all stakeholders. Therefore, companies have no choice but to move towards sustainable development (Equitable distribution of development opportunities by considering the long-term time horizon and respecting intergenerational and intragenerational justice and various economic, social, environmental and business ethics aspects) in order to gain more legitimacy and meet the demands of all stakeholders. From the point of view of Islamic teachings, as long as a balanced human culture does not rule a society, we can not expect development from it.One of the main pillars and components of this development and culture is a balanced economy. The purpose of this study is to identify the components of the economic dimension of sustainability reporting in Islamic texts.To identify the components of the economic dimension of sustainability, qualitative content analysis with a semiotic approach was used. The Holy Quran and 148 volumes of authentic Shiite religious books (Among them are Nahj ol Balagha, osul Kafi and Man La Yahzaraho al Faqih) were selected by non-probabilistic sampling method by purposeful sampling method of reaching the identifier with the sub-branch of sampling from known or famous cases as a sample. Findings showed that the components of the economic dimension of sustainability reporting in Islamic texts include 18 components and 268 examples. which can be effective for standardization in the field of sustainable reporting and disclosure regulations of the stock exchange and securites organization teachings and Islamic values.https://ifr.isu.ac.ir/article_77087_b13cc1bf01d232f9177029975744c5ff.pdfkeywords: islamic religious teachingssustainable developmenteconomic dimensionsemiotics |
| spellingShingle | Morteza Yousefi Rasoul Baradaran Hassanzadeh Ali Reza Radbin Mohammad Ali Rabbipoor Saeed Hassanzadeh Delgsha Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies تحقیقات مالی اسلامی (پیوسته) keywords: islamic religious teachings sustainable development economic dimension semiotics |
| title | Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies |
| title_full | Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies |
| title_fullStr | Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies |
| title_full_unstemmed | Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies |
| title_short | Identifying the Economic Criteria for Sustainable Development Reporting Based on Islamic Texts at the Level of Companies |
| title_sort | identifying the economic criteria for sustainable development reporting based on islamic texts at the level of companies |
| topic | keywords: islamic religious teachings sustainable development economic dimension semiotics |
| url | https://ifr.isu.ac.ir/article_77087_b13cc1bf01d232f9177029975744c5ff.pdf |
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