شناسایی مؤلفه‌های گزارشگری پایداری در صنعت بیمه

نویسندگان
مهناز محمودخانی 1
علی رحمانی 2
سعید همایون 3
لیلی نیاکان 4
1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران(m.mahmoudkhani@alzahra.ac.ir)
2 استاد، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران(نویسنده مسئول)
3 دانشیار، گروه حسابداری، دانشکده مدیریت، دانشگاه گاوله، سوئد (Saeid.Homayoun@hig.se)
4 استادیار، گروه مطالعات کلان بیمه، پژوهشکده بیمه، تهران، ایران (niakan@irc.ac.ir)
10.52547/aapc.6.11.187
چکیده
امروزه رویکرد گزارشگری در حسابداری، صرفا به افشاء رویدادهای مالی منتهی نمی شود. از همین رو شرکت‌های زیادی در جهان در پاسخ به تقاضای ذینفعان و افزایش پاسخ‌گویی به جوامع، اطلاعاتی را در مورد عملکرد زیست‌محیطی، اجتماعی و راهبری خود منتشر می‌کنند که تحت عنوان گزارشگری پایداری شناخته می‌شود. هدف این پژوهش شناخت مؤلفه‌های زیست‌محیطی، اجتماعی و راهبری گزارش های پایداری در صنعت بیمه است. برای شناسایی مؤلفه‌های پایداری از تحلیل محتوای کیفی استفاده شد. ۱۲ گزارش پایداری شرکت­­های بیمه خارجی که دارای بالاترین امتیاز زیست‌محیطی، اجتماعی و راهبری در پایگاه تامسون رویترز بودند با روش نمونه‌گیری هدفمند انتخاب شد. یافته‌های پژوهش نشان داد که مولفه های گزارشگری پایداری شامل کلیات و خلاصه‌های مهمی از اطلاعات شرکت، سرمایه‌گذاری پایداری، بیمه پایدار، اقدامات زیست‌محیطی، مشتریان و کارکنان شرکت، فرصت‌های عادلانه و تنوع و شمول، مدیریت توانگری و ریسک ، آموزش و توسعه، سلامت و رفاه، مدیریت تطبیق، تغییر اقلیم، زنجیره تامین، عوامل سلامت سازمانی و پاسخگویی، ساختار رهبری، فعالیت شهروند شرکتی و فناوری اطلاعات است. همچنین یافته‌ها نشان می­دهد که شرکت‌های بیمه طیف وسیعی از ذینفعان را به‌عنوان مخاطبان گزارش‌های پایداری خود در نظر می‌گیرند. نتایج این پژوهش می‌تواند مورداستفاده شرکت‌های بیمه داخلی در تدوین گزارش‌های پایداری قرار گیرد.
کلیدواژه‌ها
گزارشگری پایداری
توسعه پایدار
تحلیل محتوا
صنعت بیمه

عنوان مقاله English

Identify the components of sustainability reporting in the insurance industry

نویسندگان English

Mahnaz Mahmoudkhani 1
Ali Rahmani 2
Saeid Homayoun 3
Leili Niakan 4
1 Ph.D. Candidate, Department of Accounting, Faculty of Social Sciences & Economics, Alzahra University, Tehran, Iran(m.mahmoudkhani@alzahra.ac.ir)
2 Professor, Department of Accounting, Faculty of Social Sciences & Economics, Alzahra University(Corresponding Author)
3 3Senior Lecturer,Department of Accounting, Faculty of Education and Business, University of Gavle, Sweden(homayoun@hig.se)
4 Assistant Professor, Department of Macro Insurance Studies, Insurance Research Center, Tehran, Iran(niakan@irc.ac.ir)
چکیده English

The reporting approach is not limited to disclose financial events in accounting. Therefore, in response to stakeholder demand and increased accountability to society, many companies around the world publish their information about environmental, social, and governance performance, which are known as sustainability reporting. The purpose of this study is to identify the environmental, social, and governance components in the insurance industry. Qualitative content analysis was used to identify the components of sustainability. Twelve sustainability reports of foreign insurance companies with the highest environmental, social and Governance scores in the Thomson Reuters database were selected by purposive sampling method. Findings showed that the components of sustainability reporting include important general information of company, sustainable investment, sustainable insurance, environmental issues, customers and employees, Diversity, social inclusion and fair opportunities, risk management, education and development, health and Welfare, compliance management, climate change, supply chain, organization integrity, Leadership structure, corporate citizen activity, and information technology. The findings also suggest that insurance companies consider a wide range of stakeholders as the target audience for their sustainability reports. The results of this study can be used by Iranian insurance companies to prepare sustainability reports.

کلیدواژه‌ها English

Sustainability Reporting
sustainable development
Content analysis
Insurance Industry
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حسابداری ارزشی و رفتاری
دوره 6، شماره 11
تابستان 1400
صفحه 187-216