Digital Transformation and Administration Innovation 2 Serial Number 4 2024 06 03 Proposing a Model of Sustainability Reporting Dimensions for Manufacturing and Non-Manufacturing Firms Listed on the Stock Exchange Proposing a Model of Sustainability Reporting Dimensions for Manufacturing and Non-Manufacturing Firms Listed on the Stock Exchange 49 58 10.61838/dtai.2.2.6 EN Journal Article 2024 01 21 <p class="Abstract">The issue of sustainability reporting, due to its significant importance and its impact on enhancing performance and societal development, has become a prominent and noteworthy subject in academic research. The aim of this study is to identify the dimensions of sustainability reporting among manufacturing and non-manufacturing companies listed on the stock exchange. This research is categorized as a fundamental study in terms of purpose and outcome, as a qualitative study in terms of execution process, and as a descriptive study in terms of analysis. For data collection, the interview tool was employed. The statistical population included all managers of manufacturing and non-manufacturing firms listed on the stock exchange. Samples were selected based on convenience sampling, and interviews continued using the snowball technique until response saturation was reached. Based on interviewee responses, the main dimensions of sustainability reporting in manufacturing companies included the economic and financial dimension, social dimension, environmental dimension, technological dimension, legal dimension, ethical dimension, product and customer dimension, and corporate governance dimension. Moreover, according to the findings, the main dimensions of sustainability reporting in non-manufacturing companies comprised the economic and financial dimension, social dimension, environmental dimension, political dimension, legal dimension, corporate governance dimension, corporate characteristics dimension, and customer dimension.</p> https://journaldtai.com/index.php/jdtai/article/download/92/83