Investigating the direction of previous studies in the disclosure of environmental information and its impact on firm’s performance in Iran and the world
In recent years, due to climate change and environmental damage, including natural resource depletion and environmental pollution, the issue of green accounting has received increasing attention from governments and academics, In this regard, many countries around the world, create some requirements to disclose environmental information. Also, paying attention to the company’s sustainability issues and related investments has a significant impact on the its activities, so that more than 68% of investors and 63% of securities issuers stated that paying attention to the company’s sustainability issues is more important than traditional financial issues. The results of this research has examined the relationship between environmental information disclosure and financial performance where they are varied and sometimes even contradictory. Our findings show that one group of studies showed a positive relationship between the disclosure of environmental information and the financial performance and another group showed the negative relationship between them. Research also shows that there is no relationship between disclosure and performance. On the other hand, several studies have examined the inconsistent relationship between the disclosure of environmental information and the financial performance and it depends on some moderating and mediating variables.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.