Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 13 49 2026 03 01 Examining the impact and prioritization of corporate sustainability criteria on negative return skewness in the Tehran Stock Exchange 157 166 24360 10.22034/ijfma.2026.78714.2299 EN Marjan Aghjanpoor Ph.D Student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran Arezoo Khosravani Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran 0009-0007-8942-9346 Majiha Bakhshi Department of Accounting, Ayatollah Amoli Branch, Islamci Azad University, Amol, Iran Journal Article 2025 08 11 Corporate sustainability is an economic and pragmatic approach with the potential to create both opportunities and risks for business and trade. The impact and possible relationship between the financial dimensions of economic sustainability performance and the non-financial dimensions of environmental, social, and governance (ESG) sustainability performance have not yet been thoroughly and comprehensively investigated. The main objective of this study is to examine the impact and prioritization of corporate sustainability criteria on negative return skewness in the Tehran Stock Exchange. To achieve this goal, data were extracted from the financial statements of 148 companies listed on the Tehran Stock Exchange between 2013 and 2022. The results indicate that the significance level of the t-statistic for corporate sustainability reporting criteria is below the acceptable error threshold of 5%, thus confirming the impact of corporate sustainability reporting on negative stock return skewness. The results indicate that the significance level of the t-statistic for corporate sustainability reporting criteria is below the acceptable error threshold of 5%, thus confirming the impact of corporate sustainability reporting on negative stock return skewness. http://www.ijfma.ir/article_24360_9f8038b075d4a63d1835e671c2ff9b2e.pdf