جستجوی مقالات مرتبط با کلیدواژه « environmental performance » در نشریات گروه « حسابداری »

Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitiveness pressure of companies in this situation imposes costs on companies that can affect the company's financial performance. In this research, the moderating role of competitive strength in the relation between social and environmental responsibilities with financial performance has been investigated. The statistical sample of this research is the companies listed on the Tehran Stock Exchange between 2016 and 2021. By regular screening method, 108 companies have been selected as samples. After checking the classical assumptions of regression, the panel data model with fixed effects has been used. The results showed that social performance has a positive relation with financial performance. The competition strength has a negative moderating role in the relation between social performance with financial performance. Environmental performance has a positive relation with financial performance, and the competition strength has a negative moderating role in this relation. According to the coefficients of variables, the social dimension of the company is more effective in increasing performance than the environmental dimension.

The present research has analyzed the impact of green innovation on environmental performance, emphasizing the role of employee productivity and human resource management. The current research is a behavioral research. From the point of view of the goal, it is applied, in terms of nature, descriptive-survey, and in terms of correlation, in terms of method, field, and in terms of collecting the theoretical framework and background of the research, it is considered to be comparative and library type. The statistical population investigated in the current research includes the employees of knowledge-based companies in Tehran province. The research findings indicated that there is a positive and significant relationship between green innovation and environmental performance, there is a positive and significant relationship between employee productivity and environmental performance, there is a positive and significant relationship between human resource management and environmental performance, employee productivity It is not a moderator of the relationship between green innovation and environmental performance, and human resource management is not a moderator of the relationship between green innovation and environmental performance.

Today, the value of environmental accounting is expanding. The reason for this can be the pressure of shareholders on managers to focus more on environmental issues and evaluate environmental performance. In order to achieve a better organizational environmental management, the implementation of environmental strategies and the use of environmental management accounting are among the main competitive advantages for many companies. The purpose of this research is to investigate the relationship between strategic management accounting and strategic environmental performance, considering the effects of environmental strategies. In order to validate the final research model, a 5-choice questionnaire was distributed among 384 available accountants and environment experts through the PORSA website. The findings showed that management accounting and environmental strategy have a significant impact on environmental performance and there is a significant relationship between management accounting and environmental strategy. Considering the importance of environmental performance, company managers should include strategic management accounting techniques as well as suitable environmental strategies in their plans.

This study examines the impact of top management commitment on environmental performance. It also considers the mediating role of environmental management accounting and the moderating role of risk management. After applying the restrictions, 67 companies selected among the companies listed on the Tehran Stock Exchange. The data of research variables have been collected from 2012 to 2021. The regression models used to test the hypotheses and the relationships between variables. The results indicate a positive and meaningful relationship between top management commitment and both environmental management accounting and environmental performance. Environmental management accounting mediates the relationship between top management commitment and environmental performance. The company’s risk management strengthens this relationship as a moderating variable. Therefore, we can conclude that managers' personal commitments to the environment directly related to their environmental actions. Environmental management accounting information helps managers to develop environmental performance indicators. By increasing risk management, managers committed to environmental issues will be able to improve the company's environmental performance.

Strategic management accounting is very important in increasing the competitive power and sustainable development of polluting listed companies. The purpose of this research is to provide a conceptual model of strategic environmental performance with an emphasis on strategic management accounting. In the first stage, English and Persian articles related to the relevant topic evaluated and studied. A Critical evaluation skills program used to evaluate the articles. After identifying the valid articles, strategic management accounting components identified as independent variables, strategic environmental performance components as dependent variables, and environmental strategy components as mediating variables. After this stage, the reliability and acceptance rate of the subsets of each component determined by the fuzzy Delphi method. The intensity of competition has caused companies to use strategic management accounting tools and domestic and international environmental strategies and always improve their environmental performance. Considering the importance of environmental performance, managers of polluting listed companies should include new accounting techniques of strategic management in different dimensions along with suitable environmental strategies in their plans.

Considering that today, the success and sustainability of business, in addition to income, is measured based on non-financial indicators related to the company's social, environmental and governance performance, the purpose of this research is to investigate the relationship between the non-financial dimensions of corporate sustainability performance and systematic risk.

In this research, from the statistical population of companies listed on the Tehran Stock Exchange, a sample of 96 companies during the years 1393 to 1397 was selected by systematic removal method and data were analyzed using multivariate linear regression.

The results of the research hypothesis test indicate that the sustainability performance of companies has no significant relationship with systematic risk.

In addition to the mixed experimental results of the link between the non-financial and financial dimensions of the companies' performance, according to the findings of the current research, the social, environmental and corporate governance performance does not have the ability to influence the inherent risk of the market; Of course, according to some findings, the instability of financial markets can play a moderating role in the nature and strength of risk relations and non-financial performance of companies.

Contribution: 

The findings of this research can help business organizations, managers and investors in understanding the impact of sustainability performance in creating shared value for stakeholders, in order to make investment decisions based on sustainability criteria.

Investors and shareholders are two groups that have a special interest in risk and returns information. So, the effect of environmental performance on the risk of stock price crashes is the most important information that is considered by users. The present study examines the impact of companies' environmental performance on the risk of stock price crash with an emphasis on accounting conservatism in the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive-correlational in nature. To achieve the research goal, 109 companies were selected from the companies listed on the Tehran Stock Exchange during the years 1390 to 1398 by systematic elimination sampling method and a total of 981 years of the company was considered for analysis. To study the relationships between variables, multivariate regression was used to fit the logistic regression pattern. Also, the combined data method was used to test the hypotheses. The findings show that environmental performance has a negative and significant effect on the risk of stock price crashes. But accounting conservatism as a moderating variable undermines this relationship

The purpose of this study is to investigate the effect of human resource management on environmental performance. The statistical population of the present study is the employees of the municipality of District 11 of Tehran. By sampling the Cochran's formula for a limited community, 250 of them were selected to collect data and were surveyed using a questionnaire. The main independent variable in this research is strategic human resource management. The main dependent variable is environmental performance. The variable of internal environmental orientation is considered as a moderating variable and the variable of organizational citizenship behavior towards the environment is considered as a mediating variable. Structural equation modeling with PLS software was used to test the research hypotheses. The results showed that all the hypotheses are confirmed and the effect of the variables considered in the study on environmental performance is confirmed.

Investors and shareholders are two groups that have a special interest in the information on risk and returns. Thus, the effect of environmental performance on stock price crash risk is the most important information considered by users. The present study examined the impact of companies’ environmental performance on stock price crash risk with an emphasis on political connection in Tehran Stock Exchange (TSE). This study was an applied and descriptive-correlational research in terms of purpose and nature. To achieve the research goal, 109 companies were selected from among those listed on TSE during the years of 2011-19 via the systematic elimination sampling method and a total of 981 years of the companies was considered for analysis. To study the relationships between the variables, multivariate regression analysis was used to fit the logistic regression pattern. Also, the combined data method was utilized to test the hypotheses. The findings showed that environmental performance had a significantly negative effect on stock price crash risk, but political connections as a mediator variable had no effects on the relationship between environmental performance and stock price risk.

With the growth and development of the capital market and the demand and accountability of the business unit stakeholders to provide financial and non-financial information, many criticisms have been leveled at traditional financial reporting on inefficiency in evaluating the past and future of businesses. Therefore, the purpose of this study is to investigate the impact of environmental factors and social responsibility on market value during the life cycle of companies.

This research is a descriptive and post-event research and is also considered as an applied research in terms of purpose. In this study, 109 companies listed on the Tehran Stock Exchange during the years 1393 to 1398 were examined. After receiving the opinion of experts, the data of the questionnaire were classified into three areas of environmental factors, social responsibility and life cycle of companies and through modeling structural equations with the help of SMART PLS 3 software, research hypotheses were tested.

The results showed that environmental factors and social responsibility have a positive and significant effect on the market value of companies and the life cycle of companies has a mediating role in the impact of environmental factors and social responsibility on their market value, but the intensity of this role is minor.

According to the research findings, companies can increase the value of the company in the long run by investing in the field of social and environmental responsibility and disclosing these factors, in addition to fulfilling its mission to society and gaining social legitimacy.

The result of the present study is that it provides a more comprehensive insight into the field of environmental performance and corporate social responsibility and the development of theoretical foundations of corporate sustainability for stakeholders. It also makes strategic differentiation of companies and leads to better financial performance in the long run and survival of the company. The innovative aspect of this research is the use of company life cycle variable as a mediating role in corporate sustainability performance and its impact on the market value of companies.

Transparency of financial information is one of the most important concerns of investors in financial markets and one of the most important factors for investing to acquire corporate stocks and since individual characteristics play an important role in decision making. Top management theory The personal characteristics of senior managers affect how they evaluate or interpret situations and ultimately influence their decisions. Therefore, the purpose of this study was to investigate whether information transparency can moderate the relationship between the level of education of the board and environmental performance or not? To investigate this issue, using 100 companies listed on the Tehran Stock Exchange between 2015 and 2019, using logistic regression, this issue was studied and analyzed. The test results showed that the level of board education has a significant relationship with biological performance. It has an environment and also in other results of the hypothesis test, it was observed that information transparency modulates the relationship between the level of education of the board and environmental performance.

In recent years, due to the breadth and importance of corporate social responsibility, various researchers have examined new dimensions of this issue and they investigated its relationship with various issues such as corporate governance, corporate financial performance and economic conditions. The statistical population of this study is all firms listed on the Tehran Stock Exchange, which by using the sampling method, we investigated 98 firms for the period 2014 to 2015. For collecting information, we used financial statements of firms listed on the Tehran Stock Exchange as well as related databases. The results show that the emission of greenhouse gases of firms along with their environmental and social performance has a significant effect on the financial performance of firms listed on the Tehran Stock Exchange.

At present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the corporate level. In order to achieve this, the research was carried out in two separate phases during the years 2018 and 2019.First, after studying the theoretical foundations of the research, a descriptive phenomenological baroque qualitative research method was used, based on the experiences of people involved in the field of research. Secondly, in order to confirm and meet the identified criteria, data analysis was performed by designing a questionnaire and conducting a survey of scientific experts.The result of the study is to identify 20 criteria and classify them into 4 general categories and in the second stage to confirm and fit the general structure of all instances using structural equation technique and factor analysis test. The research findings are effective in identifying and understanding environmental standards and adhering to them at the corporate level, developing environmental accounting standards across industries and encouraging organizations to implement green accounting and will have desirable consequences.

Professional ethics has a significant impact on activities, individual and group performance, and organizational outcomes. The main purpose of the present study is to investigate the relationship between professional ethics and social responsibility and organizational performance with the role of mediation in environmental performance in the General Directorate of Economic Affairs and Assets of East Azerbaijan. The statistical population of this study is the staff of the General Directorate of Economic Affairs and Finance of East Azarbaijan. From this statistical society, 80 individuals were randomly sampled. A questionnaire was used to collect information and to study the relationships between the variables, structural equation modeling and PLS software were used. The findings of the research show that there is a meaningful and positive relationship between professional ethics with social responsibility and organizational performance, but with the role of mediation of environmental performance, there is no direct and positive relation between professional ethics with social responsibility and organizational performance. Key words: Professional Ethics, Social Responsibility, Organizational Performance and Environmental Performance

The purpose of this study was to investigate the impact of environmental strategy of the company, senior management commitment and environmental uncertainty, emphasizing the role of environmental management accounting, on the environmental performance of the company. This research is based on the structural equation model. Initially, 84 companies with ISO 14001 certificates listed on the Tehran Stock Exchange were collected. Then, 176 managers of these companies were randomly sent to the questionnaire. Of these, 152 questionnaires were received. The return rate of the questionnaire was 86 percent. The factor loadings were the mean of variance extracted and the reliability of the analysis of the model for all variables was used. The discriminant validity or mutual validity of all hidden variables in the model was tested using Forner-Larker's criterion and the parity of heterogeneity. The results of this research show that environmental strategies have a significant positive effect on the environmental performance of companies. Environmental strategies have a positive positive effect on the environmental performance of the company through environmental management accounting. The senior management's commitment to organizational environmental performance has a significant positive effect. The senior management's commitment to the environmental performance of the company through environmental management accounting indirect impact Has a positive meaning. Perceived environmental uncertainty has a significant positive effect on the use of environmental management accounting.

Compliance with social performance by organizations, in addition to being very beneficial for companies, is important for people around the organization. The present study examines the factors influencing financial performance, which is why the annual reports of accepted companies Has been used in Tehran Stock Exchange. Accordingly, the accompanying notes on financial statements and the report of the Board of Directors for the period of 1387-1394 are etermined using the content analysis and the impact of social, environmental (environmental) and ethical performance on financial performance. In this paper, financial performance is a dependent variable and social, environmental and moral performance are independent variables. The results of content analysis were analyzed using comparative tests. Results showed that there is a direct and significant effect between social, environmental and ethical performance and corporate financial performance

This study has investigated The relationship between environmental performance and financial performance in listed companies in Tehran securities exchange during 1380 to 1387. The purpose of this study is finding the relationship between environmental performance and financial performance and assembling the Model. In this study environmental performance index is having ISO14000 certification .Financial performance indexes are: Tobin Q Index , profitability ratio and cash flow operating-to-assets ratio.The result of this study is that no existence significant relationship between environmental performance and financial performance. But existence significant relationship between firm size, advertising cost-to-sale ratio , export sale-tototal sale ratio , financial leverage and sale-to-assets ratio by financial performance . Also type of industry is effective on The relationship between environmental performance and financial performance.