In today’s world, companies face numerous environmental, social, and economic challenges. In the meantime, sustainable development and sustainability reporting have become vital tool for transparency and creating sustainable value. Analysing the sustainability report of one of the largest steel companies in the country provides a suitable opportunity to examine the impact of such reporting in Iran. Due to high resource consumption and environmental effects, the steel industry requires transparency and accountability.This study reviews the 1402 (2023) sustainability report of Mobarakeh Steel Company. In recent years, sustainability reporting has become one of the most important research areas in accounting.

The evaluation benchmark is the first part of the officially approved standards by the International Sustainability Standards Board (ISSB) related to financial matters.By analysing the objectives of each clause in these standards and the extent of their application in Mobarakeh Steel’s report, researchers found that the company achieved 76.97% of the 100% applicable standards (with a total weight of 78%), indicating a high level of compliance.To enhance reliability, artificial intelligence tools were also used.The AI-based analysis, conducted with minimal possible bias, showed that the company achieved 77% of the total standard weight.

These results highlight the strong alignment of Mobarakeh’s report with the ISSB S1 standard and emphasise the company’s commitment to sustainability principles.The difference between researchers’ and AI’s analyses stems from researchers focusing on fundamental principles and objectives, while AI focused on structural alignment — revealing the interpretive nature of human analysis versus the pattern-based approach of AI.