ضرورت تهیه و اطمینان بخشی گزارش های پایداری: دیدگاه حسابرسان و خبرگان صنعت بیمه

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران

2 دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران.

چکیده

روند تهیه و اطمینان بخشی گزارش های پایداری در سطح جهان رو به افزایش است.تشکیل هیات بین المللی گزارشگری پایداری توسط بنیاد استانداردهای بین المللی گزارشگری مالی و نیز تشکیل بخش پایداری در سازمان حسابرسی و انتشار گزارش یکپارچه سال 1399 آن سازمان نوید بخش تحولاتی در سطح بین الملل و کشور در حوزه گزارشگری پایداری است.درایران شرکت های بیمه گزارش پایداری یا یکپارچه به صورت مستقل تهیه نمی کنند.شرکت‌های مطرح بین‌المللی که در زمینه بیمه اتکایی با ایران در گذشته همکاری می‌کردند اقدام به تهیه گزارش پایداری می‌نمایند و این گزارش ها توسط شخص ثالثی اطمینان بخشی می شود.از همین رو،هدف اصلی این پژوهش بررسی دیدگاه حسابرسان و خبرگان صنعت بیمه نسبت به ضرورت تهیه و اطمینان بخشی گزارش‌های پایداری است.برای بررسی دیدگاه خبرگان صنعت بیمه ایران نسبت به مؤلفه‌های گزارشگری پایداری، ذینفعان صنعت بیمه،گزارش‌های پایداری و اطمینان بخشی آن از مصاحبه نیمه ساختاریافته استفاده شد. جامعه آماری این پژوهش حسابرسان و متخصصان صنعت بیمه ایران بودند.در ابتدا تعدادی از مصاحبه‌شوندگان با روش نمونه‌گیری هدفمند انتخاب شدندوسپس با استفاده از نمونه‌گیری گلوله برفی با سایر افراد مصاحبه انجام پذیرفت.39 خبره در نمونه پژوهش حضور داشتند. یافته‌ها نشان داد که شرکت‌های بیمه طیف وسیعی ازذینفعان رابه‌عنوان مخاطبان گزارش‌های پایداری خود در نظر می‌گیرند.یافته‌های پژوهش حاکی از آن است که دیدگاه‌ها و رویکردهای متفاوتی در خصوص الزامی و اختیاری کردن گزارش‌های پایداری، دوره زمانی گزارشگری پایداری،واحد تهیه‌کننده گزارش‌های پایداری و نهاد اطمینان بخشی به گزارش‌های پایداری وجود دارد.مصاحبه‌شوندگان بر اهمیت و ضرورت تهیه گزارشگری پایداری و اطمینان بخشی آن تأکید داشتند.

کلیدواژه‌ها

عنوان مقاله [English]

The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors

نویسندگان [English]

  • Ali Rahmani 1
  • Mahnaz Mahmoudkhani 2
1 Professor, Department of Accounting, Faculty of Social Sciences & Economics, Alzahra University, Tehran, Iran
2 Ph.D. Department of Accounting, Faculty of Social Sciences & Economics, Alzahra University, Tehran, Iran
چکیده [English]

The process of preparing and assuring sustainability reports is increasing worldwide. The establishment of the International Sustainability Standards Board by the International Financial Reporting Standards Foundation and the establishment of the Sustainability Department in the Auditing Organization and the publication of its integrated report in 2020 promises a change in the field of sustainability reporting at the international and national levels. Insurance companies do not prepare sustainability or integrated reports in Iran. Leading international companies that have worked with Iran in the field of reinsurance in the past are preparing sustainability reports and these reports are assured by a third party. Therefore, the main purpose of this study is to investigate the views of insurance industry experts and auditors about the need to prepare and assure sustainability reports. Semi structured interviews were used to examine the views of Iranian insurance industry experts on the components of sustainability reporting, insurance industry stakeholders, sustainability reports, and its assurance. The statistical population of this study was Iranian insurance industry experts and auditors. At first, some interviewees were selected by the purposive sampling method, and then other participants were interviewed using snowball sampling. 39 were present in the research sample. Findings showed that insurance companies consider a wide range of stakeholders as the target of their sustainability reports. Findings indicate that there are different views and approaches regarding the mandatory and optional sustainability reports, the period of sustainability reporting, the unit that prepares sustainability reports, and its assurance. Interviewees emphasized the importance and necessity of providing and assuring sustainability reporting. The results of this study can be used by the Auditing Organization, Iranian Association of Certified Public Accountants, the Central Insurance of the Islamic Republic of Iran, and domestic insurance companies in adopting the necessary policies in the field of sustainability reporting and its assurance.

کلیدواژه‌ها [English]

  • Sustainability Reporting
  • Assurance
  • Auditing
  • Social Responsibility
  • Insurance Industry

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