Abstract: (274 Views)
Abstract
Introduction:
The present study aims to identify the key components influencing
the design of an integrated reporting model in pension funds, particularly the Social Security Organization. The research seeks to explore causal, contextual, intervening conditions, strategies, and consequences related to integrated reporting in these funds.
Methodology:
An applied research design with a mixed-methods approach was employed. The qualitative phase utilized grounded theory methodology, collecting data through semi-structured interviews with twenty subject-matter experts selected via purposive theoretical sampling to ensure relevance and depth. Data were analyzed through a systematic three-stage coding process—open, axial, and selective coding—resulting in the identification of five main thematic categories fundamental to the IR framework. In the quantitative phase, a rigorously developed questionnaire, informed by qualitative findings, was administered to a stratified sample of 210 pension fund employees and stakeholders. Instrument reliability was assessed using Cronbach’s alpha, and data normality was tested via the Kolmogorov-Smirnov test. Structural validity of the conceptual model was evaluated using Structural Equation Modeling (SEM) with LISREL software.
Findings and Discussion
The results revealed five foundational dimensions of the IR framework in pension funds: causal antecedents, contextual factors, intervening conditions, strategic approaches, and outcomes. The most significant drivers included enhanced information transparency, increased stakeholder trust, and alignment with stakeholder expectations. These findings indicate that the implementation of integrated reporting can substantially improve fiduciary accountability, strengthen organizational legitimacy, and enhance the credibility and sustainability of pension fund governance.
Introduction:
The present study aims to identify the key components influencing
the design of an integrated reporting model in pension funds, particularly the Social Security Organization. The research seeks to explore causal, contextual, intervening conditions, strategies, and consequences related to integrated reporting in these funds.
Methodology:
An applied research design with a mixed-methods approach was employed. The qualitative phase utilized grounded theory methodology, collecting data through semi-structured interviews with twenty subject-matter experts selected via purposive theoretical sampling to ensure relevance and depth. Data were analyzed through a systematic three-stage coding process—open, axial, and selective coding—resulting in the identification of five main thematic categories fundamental to the IR framework. In the quantitative phase, a rigorously developed questionnaire, informed by qualitative findings, was administered to a stratified sample of 210 pension fund employees and stakeholders. Instrument reliability was assessed using Cronbach’s alpha, and data normality was tested via the Kolmogorov-Smirnov test. Structural validity of the conceptual model was evaluated using Structural Equation Modeling (SEM) with LISREL software.
Findings and Discussion
The results revealed five foundational dimensions of the IR framework in pension funds: causal antecedents, contextual factors, intervening conditions, strategic approaches, and outcomes. The most significant drivers included enhanced information transparency, increased stakeholder trust, and alignment with stakeholder expectations. These findings indicate that the implementation of integrated reporting can substantially improve fiduciary accountability, strengthen organizational legitimacy, and enhance the credibility and sustainability of pension fund governance.
Article number: 9
Type of Study: orginal |
Received: 2024/10/2 | Accepted: 2025/09/6 | Published: 2025/10/4
Received: 2024/10/2 | Accepted: 2025/09/6 | Published: 2025/10/4
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Social Welfare Quarterly
Social Welfare Quarterly, Social Welfare Research Department, University of Social Welfare and Rehabilitation, Daneshjoo Blvd, Evin, Tehran, Iran, 19857-13834
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Website: http://refahj.uswr.ac.ir
Email: refahj@uswr.ac.ir
