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Analyzing the Relationship between Antisocial Behavior and Corporate Sustainability Reporting: The Mediating Role of Moral Indifference, Moral Responsibility
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Mohammad Reza Safari1   , Mohammad Reza Pourali *2 , Morteza Hajabbasi1 , Elham Fazeli Veisari3 |
1- Department of Accounting, T.o.C., Islamic Azad University, Tonekabon, Iran.
2- Department of Accounting, Cha.C., Azad University, Chalus, Iran. , m.reza.poorali@gmail.com
3- Department of Management and Accounting, To.C., Islamic Azad University, Tonekabon, Iran |
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Abstract: (523 Views) |
Background: Corporate sustainability reporting is a process in which companies regularly publish their sustainability goals and progress in achieving them. This helps stakeholders, especially the public, to understand how a company is contributing to a sustainable global economy. There are undoubtedly many variables involved in this process. Among these effective variables, the present study aimed to analyze the relationship between antisocial behavior and corporate sustainability reporting and examine the mediating role of moral indifference, moral responsibility in this framework.
Method: The present study was applied and is classified as descriptive-correlational research. The statistical population included managers and vice presidents (public and private companies), of whom 170 people were selected as a statistical sample using the convenience method. The data collection tool was standard questionnaires. Finally, the data were analyzed using structural equation modeling and lisrel software.
Results: The results of statistical analysis of the data show that antisocial behavior is significantly associated with increased moral indifference and decreased moral accountability, and is positively related to corporate sustainability reporting. Also, moral indifference has a significant negative effect on moral accountability and sustainability reporting. However, moral accountability did not show a significant relationship with sustainability reporting.
Conclusion: The results of this study help managers and organizational policymakers to better understand the personality and moral characteristics of employees and develop more effective educational and management programs in the field of sustainability and organizational ethics.
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| Keywords: Psychopath, Moral Indifference, Moral Accountability, Sustainability Reporting |
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Full-Text [PDF 828 kb]
(338 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/11/3 | Accepted: 2025/12/28 | Published: 2026/08/1 | ePublished: 2026/08/1
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