The Relationship between ESG Information Disclosure and Management Ability

Mehran Gharagozloo¹ Mohammad Khatiri² Soheila Torgheh³

1) Department of Accounting, TAK.c., Islamic Azad University, Takestan, Iran.
2) Department of Accounting, TAK.c., Islamic Azad University, Takestan, Iran.
3) Department of Accounting, TAK.c., Islamic Azad University, Takestan, Iran.

IOI Code : AAHC-ABGCCF
Publication : National Conference on Management, Commercialization, Knowledge-Based Economy and Investment for Production(impeb.ir)
Abstract :
    The present study is based on investigating the role of audit quality on the relationship between sustainability information disclosure and management ability. For this purpose, data from 120 companies listed on the Tehran Stock Exchange were extracted for a ten‑year period (from the beginning of 2016 to the end of 2025 the research variables were calculated, and the necessary statistical tests were performed. The research method is descriptive‑correlational, and its design is experimental using a post‑event approach. To test the research hypotheses, multiple linear regression based on panel data was used. The research findings indicat There is a positive and significant relationship between social information disclosure and management ability.

Keywords : sustainability information disclosure management ability