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شناسایی مؤلفه‌ها و شاخص‌های بعد محیط زیستی گزارشگری شرکت‌ها و وضعیت موجود آن در ایران با رویکرد تحلیل ساختاری | ||
| جامعه و محیط زیست | ||
| دوره 1، شماره 1، خرداد 1403، صفحه 69-89 اصل مقاله (597.54 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22080/jsn.2024.4947 | ||
| نویسندگان | ||
| قدرت اله برزگر* 1؛ رضا طلوتی بندپی2؛ فاطمه رجب‌زاده3 | ||
| 1دانشیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران. | ||
| 2دانشجوی دکتری، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران | ||
| 3دانشجوی کارشناسی ارشد ،دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران. | ||
| تاریخ دریافت: 06 مرداد 1403، تاریخ پذیرش: 06 مرداد 1403 | ||
| چکیده | ||
| در هزاره جدید همراه با رشد و توسعه‌ی صنایع و واحدهای تجاری مختلف، عواقب و تأثیرات فعالیت‌های آن‌ها بر محیط‌زیست و عدم ارائه گزارشگری محیط زیستی، بین انتظارات واحدهای اقتصادی و انتظارات جامعه شکاف پدید آورده است. مقاله حاضر، مؤلفه‌ها و شاخص‌های افشاء بعد محیط زیستی مسؤولیت شرکت‌ها را با رویکرد توسعه پایدار و با استفاده از روش‌های پرسشنامه و تحلیل مدل مسیر در یک چارچوب جامع ارائه و مورد تحلیل قرار داده است. همچنین، وضعیت موجود آن و سطح افشاء بعد محیط زیستی در شرکت‌ها از طریق تحلیل محتوا گزارش‌ها هیئت‌مدیره شرکت‌های ایرانی تعیین گردیده است. نتایج تحلیل مسیر و شاخص‌های مطلوب برازش مدل ساختاری، بیانگر معناداری و تبیین و توجیه مناسب کلیه مؤلفه‌ها برای افشاء بعد محیط زیستی مسؤولیت شرکت‌هاست. یافته‌ها بیانگر این است که مهم‌ترین مؤلفه‌های بعد محیط زیستی ازنظر انتظارات ذینفعان عبارتند از اخلاق کسب‌وکار، فساد و رشوه‌خواری و مشارکت در توسعه جامعه و همچنین بیشترین افشاء بعد محیط زیستی در وضعیت موجود گزارش‌های شرکت‌ها به ترتیب مؤلفه‌های مواد اولیه و انرژی و انتشار گازها، فاضلاب و ضایعات است. درمجموع، سطح پایین افشاء بعد محیط زیستی در شرکت‌های ایرانی نشان‌دهنده شکاف قابل‌توجه وضعیت موجود از انتظارات جامعه است و بیانگر ضرورت وجود مقررات، الزامات و استانداردهای مناسب در حوزه گزارشگری و افشاء شرکت‌ها برای پاسخگویی به انتظارات ذینفعان و جامعه است. | ||
| کلیدواژه‌ها | ||
| پایندگی شرکت‌ها؛ مؤلفه‌ها و شاخص‌های بعد محیط زیستی؛ ارزیابی وضعیت (سطح افشاء)؛ شرکت‌های ایرانی | ||
| عنوان مقاله [English] | ||
| Identifying companies' environmental reporting factors and indices and current situation in Iran with structural analysis approach | ||
| نویسندگان [English] | ||
| ghodratollah barzegar1؛ Reza Tolooti Bandpei2؛ Fatemeh Rajabzadeh3 | ||
| 1Assistant Professor, Department of Accounting, Faculty of Economic and Administrative Science, University of Mazandaran, Babolsar, Iran | ||
| 2Ph.D. Student, Department of Accounting, Faculty of Economic and Administrative Science, University of Mazandaran, Babolsar, Iran | ||
| 3MSc, Student of Accounting, Department of Accounting, Faculty of Sciences, Economics and Administrative Science University of Mazandaran, Babolsar, Iran . | ||
| چکیده [English] | ||
| In the new millennium with the growth and development of industries and different business units, Consequences and impact of their activities on the environment and environmental reporting create the gap between the expectations of economic entities and the expectations of society. The current study analysis companies' environmental reporting factors and indices with sustainable development approach and Path model analysis in a comprehensive framework. The existence situation and environment dimension of company's disclosure also is deterred. The current study analysis companies' environmental reporting factors and indices with stable development approach with using questionnaire method and Path model analysis in a comprehensive framework. The existence situation and environment dimension of company's disclosure also is deterred Through the analysis of the content of the report of the Board of Iranian companies. The Results of indicators optimal path analysis and structural model represents a significant and appropriate explanation and justification for the disclosure of all the components of the environmental dimension of corporate responsibility. The findings suggest that the most important components of the environmental dimension in terms of the expectations of stakeholders are consist of business ethics, corruption and involvement in community development and environmental dimension The most revealing report on the current status of the components of raw materials and energy, emissions, sewage and waste can be.In general, low-level exposure of the environmental dimension in Iranian companies represents a significant gap in the existing state of society's expectations and Show the need for regulations, requirements and standards in the field of reporting and disclosure suitable companies to meet the expectations of stakeholders and the community. | ||
| کلیدواژه‌ها [English] | ||
| Lasting of companies, components and indicators of environmental dimension, assess the situation (disclosure level), Iranian companies | ||
| مراجع | ||
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