Presenting a Corporate Sustainability Development Model Based on the Professional Ethics of Managers and Employees of Bank Saderat Iran

Document Type : Original Article

Authors

1 Department of Public Administration, Shushtar Branch, Islamic Azad University, Shushtar, Iran

2 Dana Higher Educational Institute of Yasuj, Yasuj, Iran.

3 Department of Accounting, Dezful Branch, Islamic Azad University, Dezful, Iran

Abstract

Objective: One of the main concerns of managers and accountants at different levels is how to create suitable platforms for human factors working in the profession so that people can work with a sense of responsibility and full commitment and observe ethical principles. In today's era, the losses and damages caused by neglecting the impact of professional ethics on the principles of corporate sustainability and sustainable development of companies require that the principles of professional ethics in order to promote the corporate sustainability system in the field of banking be given serious attention. This study has been conducted with the aim of providing a model of corporate sustainability development based on the professional ethics of managers and employees of Saderat Bank of Iran.
Methods: In terms of the purpose, the present research is of the type of applied-developmental research and in terms of the data collection method, it is a qualitative research method. In order to select the statistical population in the qualitative part of the research, and to create the components of the final model, the researcher is trying to interview the experts and managers and senior experts of Saderat Bank of Iran, which is with 17 experts, the sample size is based on reaching theoretical saturation with 17 interviews. Was determined. The main tool of data collection in the field section includes semi-structured interviews. For data analysis, in the first step of the research, the coding of specialized research interviews using thematic qualitative analysis with MAXQDA 20 software and fuzzy Delphi method with MatLab software, structural-interpretive analysis with MicMac software was used.
Results: Based on the results obtained from qualitative data analysis, factors include economic factors, social factors, environmental factors, strategic factors, professional ethics factors, sustainability disclosure, green human resource management, supply chain management, sustainable value creation, and other factors. Psychology was identified as the main themes of corporate sustainability model with professional ethics approach in Saderat Bank.
Conclusions: Based on the influence-dependence diagram of variables of strategic factors, green management of human resources, psychological factors and professional ethics have a high influence and have little influence and are placed in the area of independent variables. The variables of corporate sustainability and supply chain management also have high dependence but little influence, so they are considered dependent variables. The variables of economic considerations, environmental considerations, social considerations, sustainable disclosure and sustainable value creation also have a high influence and degree of dependence, so they are linked variables.

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References

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Governance and Development
Volume 4, Issue 1
March 2024
Pages 93-114

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