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The role of Customer Industry Characteristics in Sustainability Performance in Companies listed on the Tehran Stock Exchange
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Rahim Bonabi Ghadim *   , Seyed Ali Vaez |
| Department of Accounting, Mar.C., Islamic Azad University |
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Abstract: (15 Views) |
| One of the factors influencing the sustainability performance of companies is the customer industry characteristics, and the classification by industry reflects the differences in the company's activities and the differences in its impact on stakeholders. Each customer characteristic has a different priority of its stakeholders' interests in its sustainability reporting. This research is applied in terms of purpose and correlational and retrospective in terms of method. The results of testing the research hypotheses based on 129 companies listed on the Tehran Stock Exchange between 2016 and 2023, which were selected using the systematic elimination method, shows that customer industry characteristics in the dimensions (homogeneity of the client industry, competition in the client industry, auditor competition) have a positive and significant effect on sustainability performance. In other words, in industries that are more homogeneous, companies usually use similar methods to manage costs and improve efficiency. This can lead to improved sustainability performance of companies. High competition forces companies to innovate and improve the quality of their products and services. It can also lead to improved customer orientation as well as social and environmental activities of companies. But the customer industry characteristics in the dimension (complexity of accounting information) have a negative and significant effect on sustainability performance. Because information complexity refers to the degree of difficulty and sophistication in understanding and analyzing a company's financial information, companies with more complex financial structures may face greater challenges in managing sustainability. |
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| Keywords: Customer Industry Homogeneity, Customer Industry Competition, Auditor Competition, Accounting Information Complexity, Sustainability Performance |
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Full-Text [PDF 705 kb]
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Type of Study: Research |
Subject:
Special
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