Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of corporate sustainability reporting on investor sentiment and corporate reputation in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
PhD student in Accounting Accounting Department Islamic Azad University South Tehran Branch Iran
Abstract
Signaling theory provides valuable insights into how sustainability reporting can shape investor sentiment and enhance corporate reputation. This study examines the effects of corporate sustainability reporting on investor sentiment and corporate reputation. Therefore, in order to test the research hypothesis, a sample of 125 companies was selected from among the companies listed on the Tehran Stock Exchange during the period 2019-2023. The first hypothesis of the research was tested using multivariate regression and the second hypothesis was tested using logistic regression. The results of the first hypothesis showed that corporate sustainability reporting has a positive and significant effect on investor sentiment, and the results of the second hypothesis of the research indicated a positive and significant effect of corporate sustainability on corporate reputation. In fact, corporate sustainability increases the reputation of companies and places them among the top 100 companies. The study highlights the critical role of sustainability reporting in improving investor confidence, corporate reputation, sustainable development goals, and the overall shift towards a stronger and more accountable global economy.
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