International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Providing a sustainable supply chain evaluation model based on sustainability reporting

Articles in Press

Document Type : Original Article

Authors
Saman namdari 1
Peyman Amini 2
Omid Mahmoudi Khoshro 1
1 Department of Accounting, Sa.C., Islamic Azad University, Sanandaj, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
10.22034/ijfma.2026.79439.2397
Abstract
A sustainable supply chain entails incorporating social, economic, and environmental considerations into all organizational processes, spanning the entire supply chain lifecycle. Given that such a chain influences sustainability reporting, the aim of this research is to propose a sustainable supply chain assessment model based on sustainability reporting. The study employed the Grounded Theory method and covered the years 1404 and 1405 (Solar Hijri). During the Grounded Theory phase, interviews were conducted with 20 experts familiar with the various stages of the supply chain in cement companies. The findings from the grounded theory phase were categorized into six main axes and fifteen sub-axes. The six main axes comprised research and development, operational factors, the current situation, planning factors, company growth factors, and final performance. Specifically, research and development represented the causal conditions; operational factors, the core phenomenon; the current situation, the contextual conditions; planning factors, the intervening conditions; company growth factors, the strategies; and final performance, the consequences. To achieve sustainable reporting, companies must address the key axes of the sustainable supply chain, and these factors must be implemented simultaneously. This model is applicable to cement companies for improving their sustainability reporting.

Keywords: Sustainable supply chain, sustainability reporting, grounded theory.
Keywords
Sustainable supply chain
sustainability reporting
grounded theory
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International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 26 September 2026