Identifying the components and indicators of the environmental aspect of corporate reporting and its current situation in Iran

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Economic and Administrative Science, University of Mazandaran, Babolsar, Iran

2 Ph.D. Student, Department of Accounting, Faculty of Economic and Administrative Science, University of Mazandaran, Babolsar, Iran

3 Department of Accounting, Faculty of Sciences, Economics and Administrative Science University of Mazandaran, Babolsar, Iran

10.22080/jsn.2024.26658.1066

Abstract

Objectives : 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.

Methods : 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.

Results : the Results 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.

Conclusion : 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, in this field.

Keywords

Main Subjects

Journal of Society and the Environment

Articles in Press, Accepted Manuscript
Available Online from 09 September 2024

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