The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 09 01 Examining the Effect of Sustainability and Corporate Social Responsibility Disclosure on Reporting Quality and Economic Sustainability in Companies Listed on the Tehran Stock Exchange Examining the Effect of Sustainability and Corporate Social Responsibility Disclosure on Reporting Quality and Economic Sustainability in Companies Listed on the Tehran Stock Exchange 1 19 EN Journal Article 2026 04 04 <p>This study examines the effect of corporate social responsibility and corporate sustainability disclosure on financial reporting quality among companies listed on the Tehran Stock Exchange. The research sample consisted of 120 companies over the 2019–2024 period. Financial reporting quality was measured using the absolute value of discretionary accruals, and a fixed-effects panel data regression model was employed to test the hypotheses. The results indicated that corporate social responsibility and sustainability disclosure had a negative and statistically significant effect on discretionary accruals, meaning that a higher level of disclosure was associated with improved financial reporting quality. Sales growth, loss status, and firm age also had significant effects on financial reporting quality, whereas firm size, financial leverage, and return on assets were not statistically significant. Overall, the findings indicate that strengthening corporate social responsibility and sustainability disclosure can reduce earnings management and enhance financial reporting transparency.</p> https://bmfopen.com/index.php/bmfopen/article/download/532/381