1
PhD student in Accounting, Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University, Mashhad, Iran.
2
Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University, Mashhad, Iran.
10.22059/ijms.2026.407395.678290
Abstract
The growing expectations of stakeholders have prompted companies to move towards more inclusive information disclosure. This shift involves altering traditional disclosure practices and moving beyond compliance with existing requirements. By adopting a corporate citizenship approach, companies can address broader information needs, which may contribute to sustainable development. This study aims to develop a framework for sustainable corporate citizenship reporting and assess the impact of more comprehensive information disclosure in capital market companies. The study employs a unique combination of qualitative and quantitative methodologies. The qualitative findings, based on 14 expert interviews, revealed 287 primary open codes, 3 categories, 8 elements, and 42 propositional themes related to the development of sustainable corporate citizenship reporting, which were organized into a theoretical framework. The quantitative results indicated that, according to the total matrix scores, the human resources promotion disclosure component, "T2," is deemed the most critical for enhancing corporate citizenship reporting in capital market companies, potentially leading to increased stability.
Shadman, M., & Moradi, M. (2026). Beyond Compliance: A Framework for Sustainable Corporate Citizenship Reporting. (e108795). Interdisciplinary Journal of Management Studies, (), e108795 https://doi.org/10.22059/ijms.2026.407395.678290
MLA
Shadman, M., & Moradi, M. "Beyond Compliance: A Framework for Sustainable Corporate Citizenship Reporting" .e108795 , Interdisciplinary Journal of Management Studies, , 2026, e108795. doi: 10.22059/ijms.2026.407395.678290
HARVARD
Shadman M., Moradi M. (2026). 'Beyond Compliance: A Framework for Sustainable Corporate Citizenship Reporting', Interdisciplinary Journal of Management Studies, (), e108795. doi: 10.22059/ijms.2026.407395.678290
CHICAGO
M. Shadman & M. Moradi, "Beyond Compliance: A Framework for Sustainable Corporate Citizenship Reporting," Interdisciplinary Journal of Management Studies, (2026): e108795, doi: 10.22059/ijms.2026.407395.678290
VANCOUVER
Shadman M., Moradi M. Beyond Compliance: A Framework for Sustainable Corporate Citizenship Reporting. Inte J Manag Stud. 2026;():e108795. doi: 10.22059/ijms.2026.407395.678290