The present study aims to propose a model for management performance auditing based on sustainability reporting within Iran's capital market. In the contemporary era, increasing institutional and social pressures have transcended the evaluation of management performance beyond purely financial indicators, thereby intensifying the need to develop a model that incorporates sustainability dimensions into the performance audit process. This research is fundamental in nature and adopts a qualitative approach. Employing the meta-synthesis method based on Sandelowski and Barroso's seven-step framework, relevant authoritative domestic and international sources were selected and analyzed following quality appraisal using the CASP checklist. In-depth interviews with experts, conducted through snowball sampling, continued until theoretical saturation was achieved, and the prioritization of the identified components was carried out using Shannon's entropy technique. Ultimately, a four-dimensional model emerged as the outcome of the research, comprising legal and regulatory factors, organizational and structural factors, managerial and strategic factors, as well as social and stakeholder-oriented factors, accompanied by numerous sub-components. The findings indicate that the proposed model represents an integrated and multidimensional approach that considers environmental, social, and governance (ESG) dimensions as fundamental pillars of organizational accountability. This conceptual transformation is predicated on the principle that organizations active in the capital market should recognize their responsibility not only toward shareholders but also toward a broad spectrum of internal and external stakeholders. Consequently, redefining organizational accountability within the sustainability framework constitutes a fundamental step toward enhancing transparency, increasing public trust, and improving the efficiency of the corporate governance system within Iran's capital market.