"Examining the Role of Environmental, Social, and Corporate Governance (ESG) in the Financial Distress of Companies Listed on the Iranian Capital Market"

Articles in Press

Document Type : Original Article

Authors
mahan kordzangeneh 1
javad moghaddam 2
1 Assistant Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University
2 MA in Accounting, department of accounting , ahv.C , islamic azad university , ahvaz , iran
10.22034/jik.2025.78478.4744
Abstract
Today, sustainability reporting has gained momentum in organizational communications. Corporate sustainability disclosure reflects the role and contribution of firms to sustainable development in three main areas: social, environmental, and corporate governance sustainability. With the expansion of global business activities and the growing importance of sustainability in organizational, academic, and professional domains, sustainability has become a top priority for both countries and corporations.
The main objective of this study is to examine the role of environmental, social, and corporate governance (ESG) factors in the financial distress of companies listed on the Iranian capital market. The statistical population of this research includes companies listed on the Tehran Stock Exchange that were
Keywords
environmental, social, corporate governance, financial distress