نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The growing complexities of policies related to corporate operations, social and environmental concerns have all become important issues for shareholders and society. An economic unit responsibility is not only limited to shareholders but also includes a wide range that may be located in places far or close to the physical location of the company. These issues have led companies to publish sustainability reports. The purpose of this research is investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability. For this purpose, the data of the financial and non-financial reports of 145 companies accepted to the Tehran Stock Exchange during period of 8 years (2015 - 2022) were reviewed and internal and external indicators along with the financial performance sustainability were calculated then the relationship between them was investigated through multiple linear regression method by using Eviews13 software. Findings showed that company' life cycle, research and development intensity, risk management and leadership quality as internal indicators have a positive effect while working capital management has a negative and significant effect on companies’ financial performance sustainability. Also, business diversification as an external indicator has a negative effect while business strategy has a positive effect on financial performance sustainability. In addition, the effect of risk management index on sustainability has a significant difference in companies with high and low management ability, and it is more in companies with low management ability. While there is no significant difference between the relationship between external organizational performance indicators and the sustainability in companies with high and low management ability. The proposed research model highlights the role of management ability in improving organizational performance and sustainability performance, which is an important finding of this study, because it is not reported in the literature that companies can use business sustainability activities much more than the ability of management and improve their organizational performance.
کلیدواژهها English
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