جستجوی مقالات مرتبط با کلیدواژه « گزارشگری زیست محیطی » در نشریات گروه « حسابداری »

Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.

Today, environmental reporting is considered as a very important phenomenon. Although the purpose of environmental reports is to address the broader concerns of stakeholders in various social and economic dimensions, participation in activities that lead to the protection of natural resources can reduce agency costs and increase corporate performance. Accordingly, in this study, due to the importance of the issue, in the first step, environmental reporting based on shareholders' expectations has been presented and in the second step, the impact of environmental reporting on the financial performance variable of companies has been tested. In this research, 118 companies in the period 1399-1392 have been studied. To test the hypotheses, Delphi test, Kendall test and panel regression model were used. Environmental reporting based on shareholder expectations has a positive and significant effect on companies' financial performance.

Disclosing environmental information by the companies is considered a way of transferring information related to environmental operation and itchr('39')s concerning affect on beneficiary parties, which recognizing the motives and their impacting factors is considered a vital affair because of the significant role of this type of reporting in proper and wise decision making. Thus, taking into account the significance of environmental reporting and the necessity of integration, the findings of researches that address the factors that impact this type of reporting and in order to systematically analyze mentioned factors and motives, meta-synthesis qualitative approach which consists of Sandlowski and Barsochr('39')s seven levels, was employed. Therefore the purpose of this inquiry is to recognize factors impacting environmental reporting with the aim of invigoration and improvement of this type of reporting as one of the imperative tools of countering to beneficiary parties. For this purpose a number of 39 related articles for Farsi sources through the span of 1380 to 1400 S.H and for the English sources through 2000 to 2020 A.D were put to analysis in the meta-synthesis section. As for the purpose, this study is operational. By employing the Shannon entropy method, the determination of the recognized factors impact coefficient was addressed on the basis of content analysis approach. The findings suggest that environmental reporting motives are classified in 8 categories and 69 components. Among the recognized components, items such as company size, standards, rules and regulations and also the existence of an audit committee and pressures of competition are rather more significant components than others. This study provides a new viewpoint in environmental reporting motives analysis to the subscribers of the inquiry results and improves beneficiary partieschr('39') awareness regarding the recognition of motives and impacting factors on such reporting, by a plenary analysis of factors impacting environmental reporting.

Environmental auditing in the field of sustainability is related to the firm's sustainability disclosure index and the amount of information disclosed in this regard, resulting in stock returns. The purpose of this study is to investigate the effect of environmental reporting on the quality of disclosures and their relationship with stock returns in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that environmental reporting has a positive and significant effect on the quality of disclosure; Also, environmental reporting has a significant relationship with stock returns through its impact on the quality of disclosure.

This study investigates the effects of board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016. Data was collected using document mining method and referring to databases. This is inferential with correlation-based statistical analysis research, based on structural equation model. The results showed that among the eight variables explaining board of directors' characteristics, the ratios of non-executive members of the board, corporate ownership in the board, board of directors stability and number of women in the board have positive and significant impacts on ESG reporting; and CEO duality and level of education of the board have negative and significant impacts on ESG reporting. But the variables of the size of the board and the number of meetings of the board are uncorrelated with the ESG reporting. The results of the research hypotheses show many of the board of directors' characteristics have important role in the ESG reporting. This indicates the factors needed to be considered to improve the transparency of information.

This research tries to explain the model for companies ranking from aspect of the level of environmental and social and corporate governance reporting (ESG) with the Analytical Hierarchy Process method in Iran. To achieve the goal, the questionnaire prepared on based a conceptual model derived from the frameworks, guidelines, existing ranking systems in the field of social responsibility (CSR), sustainability reporting (SR), environmental and social and governance (ESG) .Then the questionnaire was given to the experts for questioning and its results were extracted with Using the Analytical Hierarchy Process (AHP) method. Finally, by checking the frameworks and guidelines and ranking systems, a checklist of criteria was prepared and the research data were collected by content analysis method from financial reports of active companies of various industries during 2011-2015. The results of the research show that the dimensions of social, environmental, and corporate governance disclosure are coefficients in the ESG rating model respectively 0.388, 0.337 and 0.275. In addition, the incompatibility rate of all dimensions and components is less than 0.1 and acceptable. The findings also show that the average rating of the ESG disclosure in Iran is about 29%. The findings also show that the highest rating of ESG disclosure in Iran is in the range of 40 to 50 percent, and the disclosure of corporate governance information in the reports of Iranian companies has risen in recent years. The low level of disclosure of the ESG dimensions in Iranian companies indicates the current status gap from the expert's expectations.