Recent global developments have increased the importance of sustainability reporting; But this issue has not been given much attention and importance in Iran and it is only mentioned in the sixth chapter of the corporate governance guidelines of the Tehran Stock Exchange Organization; Based on this, in the current research, an attempt has been made to model the development process of sustainability reporting in the Iranian capital market in the form of hybrid models of game theory and financial quantum. The present research is practical. In order to extract information, questionnaires and financial statements of companies have been used. The information of 31 accounting and auditing experts was used to estimate the model. Quantum finance and game theory approaches have been used to solve the model; Based on the results of increasing the competition rate and overflow rate; It improves the level of profitability of leader-follower companies; Also, the results show the fact that the leader company benefits from a higher profit than the follower companies; as a result of entering innovation and new technologies in the field of sustainability for companies that are pioneers in this field; They will have more benefits. Finally, the results show the fact that 9 components of sustainability (structural features, functional features, individual level, organizational level, political factors, social factors, economic factors, capital market and business factors) had a significant and positive effect on sustainability reporting and this Intensity was evaluated in stronger structural features.