Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach

Purpose: The change in communication methods between companies and stakeholders goes back to the emergence of modern theories such as the corporate citizen approach, which directs their strategies in the direction of dynamism in the face of social expectations. Therefore, through reporting, these strategies are able to develop the sustainable development of companies in front of the stakeholders. The purpose of this research is expanding the Rough set process to evaluate sustainable reporting functions under the strategies of the green corporate citizen approach.

Methodology: In this research, which is a hybrid in terms of data collection, first, it is done through Meta synthesis to identify the dimensions of sustainable reporting functions and green corporate citizen approach strategies, and then, based on the fuzzy Delphi analysis, an effort was made to determine the reliability level of the identified dimensions. In the quantitative part, in order to determine the most important dimension of the green corporate citizen strategy on the one hand and the most effective function of sustainable reporting on the other hand, was used the rough and gray VIKOR process set. The statistical population of this research was 14 accounting experts in the qualitative part and 25 managers with experience in capital market companies participated in the quantitative part.

Result: The research results in the qualitative part indicate the determination of 5 functional components of sustainable reporting and 3 themes of the green corporate citizen strategy. Also, the results in the first quantitative section showed that the critical strategy of the green corporate citizen is the most important parameter of the green corporate citizen approach, which can play an effective role in the development of sustainable reporting functions of companies. Secondly, it was determined that sustainable socialization is the most important function of sustainable reporting under the green corporate citizen approach.

Purpose: The change in communication methods between companies and stakeholders goes back to the emergence of modern theories such as the corporate citizen approach, which directs their strategies in the direction of dynamism in the face of social expectations. Therefore, through reporting, these strategies are able to develop the sustainable development of companies in front of the stakeholders. The purpose of this research is expanding the Rough set process to evaluate sustainable reporting functions under the strategies of the green corporate citizen approach.

Methodology: In this research, which is a hybrid in terms of data collection, first, it is done through Meta synthesis to identify the dimensions of sustainable reporting functions and green corporate citizen approach strategies, and then, based on the fuzzy Delphi analysis, an effort was made to determine the reliability level of the identified dimensions. In the quantitative part, in order to determine the most important dimension of the green corporate citizen strategy on the one hand and the most effective function of sustainable reporting on the other hand, was used the rough and gray VIKOR process set. The statistical population of this research was 14 accounting experts in the qualitative part and 25 managers with experience in capital market companies participated in the quantitative part.

Result: The research results in the qualitative part indicate the determination of 5 functional components of sustainable reporting and 3 themes of the green corporate citizen strategy. Also, the results in the first quantitative section showed that the critical strategy of the green corporate citizen is the most important parameter of the green corporate citizen approach, which can play an effective role in the development of sustainable reporting functions of companies. Secondly, it was determined that sustainable socialization is the most important function of sustainable reporting under the green corporate citizen approach.

Purpose: The change in communication methods between companies and stakeholders goes back to the emergence of modern theories such as the corporate citizen approach, which directs their strategies in the direction of dynamism in the face of social expectations. Therefore, through reporting, these strategies are able to develop the sustainable development of companies in front of the stakeholders. The purpose of this research is expanding the Rough set process to evaluate sustainable reporting functions under the strategies of the green corporate citizen approach.

Methodology: In this research, which is a hybrid in terms of data collection, first, it is done through Meta synthesis to identify the dimensions of sustainable reporting functions and green corporate citizen approach strategies, and then, based on the fuzzy Delphi analysis, an effort was made to determine the reliability level of the identified dimensions. In the quantitative part, in order to determine the most important dimension of the green corporate citizen strategy on the one hand and the most effective function of sustainable reporting on the other hand, was used the rough and gray VIKOR process set. The statistical population of this research was 14 accounting experts in the qualitative part and 25 managers with experience in capital market companies participated in the quantitative part.

Result: The research results in the qualitative part indicate the determination of 5 functional components of sustainable reporting and 3 themes of the green corporate citizen strategy. Also, the results in the first quantitative section showed that the critical strategy of the green corporate citizen is the most important parameter of the green corporate citizen approach, which can play an effective role in the development of sustainable reporting functions of companies. Secondly, it was determined that sustainable socialization is the most important function of sustainable reporting under the green corporate citizen approach.