Examination of the Sustainability Risk Disclosure in Annual Repots of Firms: Meta - Synthesis Approach
Quarterly Journal of Securities Exchange

Quarterly Journal of Securities Exchange

Examination of the Sustainability Risk Disclosure in Annual Repots of Firms: Meta - Synthesis Approach

Document Type : Original Article

Authors
Najmeh Koohi 1
اکرم taftiyan 2
Nasim Shahmoradi 1
1 Accounting Department,Ya. C., Islamic Azad University, Yazd, Iran
2 Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
10.22034/jse.2025.12536.2338
Abstract
The present study has examined the disclosure of sustainability risk in companies' annual reports. The present study was conducted using the meta-synthesis qualitative research method. The meta-synthesis method has systematically evaluated and analyzed the results and findings of previous studies using the seven steps of Sandelowski and Barroso's (2007) method. The statistical population is research published in domestic and foreign databases, which resulted in a total of 33 articles. Using the quantitative Shannon entropy method, based on the content analysis approach, the effect coefficients of the identified components in the finalized studies were determined. The findings indicate that the data are classified into 57 primary codes, 12 components, and 3 dimensions. Among the identified components, reuse of substandard products in semi-finished parts by reworking or converting into compounds, collection and separation of recyclable waste, and replacement with clean energy such as solar energy are more important than other components.: By comprehensively examining sustainability risk disclosure in company annual reports, this study provides users of the research results with a new perspective on examining the sustainability risk disclosure pattern and improves stakeholders' awareness of this type of disclosure.
Keywords
Sustainability Risk Disclosure
Annual Reports
Meta-Synthesis Approach
Subjects
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Quarterly Journal of Securities Exchange
Volume 18, Issue 72
Autumn 2025
Pages 301-336