بررسی رابطه ویژگی‌ها و تخصص هیئت‌مدیره و عملکرد پایداری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

هدف: گفتمان عملکرد پایداری شرکتی انگیزه فزاینده‌ای را برای شرکت‌ها برای بهبود مزیت رقابتی خود ایجاد کرده است. پژوهش حاضر به دنبال بررسی و آزمون رابطه تخصص و ویژگی‌های هیئت‌مدیره با عملکرد پایداری در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است.روش‌شناسی پژوهش: از بین ویژگی‌های هیئت‌مدیره ویژگی‌های دوگانگی نقش مدیرعامل، مالکیت مدیریتی و استقلال هیئت‌مدیره مورد بررسی قرار گرفت. جامعه آماری پژوهش شامل 63 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی بازه زمانی 1392 الی 1399 می‌باشد. برای آزمون فرضیه‌های پژوهش از روش رگرسیون خطی چندگانه و با استفاده از نرم‌افزارهای ایویوز 10 و اکسل به تحلیل داده‌ها پرداخته شد.یافته‌ها: نتایج پژوهش نشان می‌دهد که بین مالکیت مدیریتی، دوگانگی نقش مدیرعامل و استقلال هیئت‌مدیره با عملکرد پایداری رابطه مثبت و معناداری وجود دارد. در حقیقت، در شرکت‌هایی که دارای مالکیت مدیریتی و دوگانگی مدیرعامل، هیئت‌مدیره مستقل هستند، سطح عملکرد پایداری بیشتر است.اصالت / ارزش‌افزوده علمی: به استناد یافته های پژوهش حاضر، فعالان بازارهای مالی باید فعالیت های پایداری و افشای کامل آن در صورت های مالی را موردتوجه جدی تر قرار دهند، سرمایه گذاران نیز در تجزیه‌وتحلیل‌های خود باید ویژگی های هیئت مدیره و کمیته حسابرسی را جهت سرمایه گذاری مدنظر داشته باشند.

examining the relationship between the characteristics and expertise of the board of directors and sustainability performance in companies listed on the tehran stock exchange

paying attention to the future is at the top of the contractual relationship between the company and the stakeholders, and the future will be visible through sustainability. sustainability is a concept that has been raised in discussions of globalization and regarding company performance, sustainability is a challenging issue for which many definitions have been mentioned. sustainability has attracted increasing attention in the financial literature. companies invest in sustainability to remove business barriers, create new business opportunities, and convince new customers of the company's sustainable offerings. in this sense, the sustainability of the company is closely related to competition and competitive position in the business environment. sustainability is a critical component of successful corporate performance. initiatives to increase sustainability can lead to long-term consequences for company performance. investing in sustainable development increases the company's brand value and improves the company's image and reputation. on the other hand, the company's board of directors plays the main role in controlling management problems by increasing the company's management mechanism and also attracting investors. on the other hand, the discussion about the efficiency of the board of directors is one of the main topics in the corporate governance literature. this efficiency, among other characteristics, depends on the structure and performance of the board of directors, which affects the company's goals and results, therefore, attention to this dimension is important for our deep understanding of the governance of organizations. there are popular versions that favor medium-sized boards, more independent and active boards, as well as effective separation of ceo and chairman figures. financial scandals and corporate failures have exposed the lack of value and insight in much of the published work on corporate governance. in academic literature, the relationship between board of directors and firm performance has been addressed from different theoretical approaches, such as agency theory and resource dependence theory, among others. however, despite decades of corporate governance research, empirical evidence on the impact of board structure on firm performance is inconclusive. therefore, in this research, we try to evaluate the relationship between the three characteristics of the board of directors, including: managerial ownership, the dual role of the ceo, and the independence of the board of directors with the company's sustainability performance, and in this regard, we propose a main hypothesis and three sub-hypotheses as follows:there is a significant positive relationship between board characteristics and expertise and sustainability performance.the first sub-hypothesis: there is a significant relationship between managerial ownership and the company's sustainability performance.the second sub-hypothesis: there is a significant relationship between the dual role of the ceo and the sustainability performance of the company.the third sub-hypothesis: there is a significant relationship between the independence of the board of directors and the company's sustainability performance.