تأثیر گزارشگری محیط زیست بر ریسک نامطلوب شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
محورهای موضوعی : مدیریت مالی
حمیدرضا محمدی
1
,
امیرحسین تائبی نقندری
2
1 - دانشجوی دکتری، گروه حسابداری، دانشگاه آزاد اسلامی واحد کرمان، کرمان، ایران
2 - استادیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد کرمان، کرمان، ایران
کلید واژه: گزارشگری محیط زیست, ریسک, ریسک نامطلوب, بورس اوراق بهادار تهران.,
چکیده مقاله :
در اغاز دهه ۱۹۸۰، مفهوم پایداری، تمرکز خود را از گزارشگری اجتماعی به گزارش زیست محیطی معطوف داشت. این ناشی از رشد چالش‌های زیست محیطی و رویارویی شرکت‌ها، از قبیل آلودگی، تخریب اراضی و آلودگی نفتی بود با افزایش آگاهی ذینفعان در مورد تأثیر شرکت‌ها بر محیط زیست، برخی از شرکت‌ها اقدام به افشای مسائل زیست محیطی در گزارش سالانه خود کردند. گزارشگری داوطلبانه مسائل زیست محیطی در گزارش سالانه به شرکت‌ها این امکان را می‌دهد که اطلاعات مطلوبی را در مورد فعالیت‌های زیست محیطی خود افشا کنند. شرکت‌ها با گزارشگری محیط زیست به دنبال تأثیر آن هستند تا اطلاعاتی در رابطه با مشارکت در ایجاد ارزش و دستیابی به اهداف توسعه پایدار را افشا کنند. هدف این پژوهش تأثیر گزارشگری محیط زیست بر ریسک نامطلوب شرکت‌ها در بورس اوراق بهادار است. به همین منظور، اطلاعات افشای زیست محیطی ۱۲۰ شرکت عضو بورس اوراق بهادار تهران طی سال ۱۳۹8 تا ۱۴۰۲ از روش تحلیل پانل دیتا مورد بررسی قرار گرفت و در ادامه برای آزمون فرضیه از تحلیل رگرسیون و همبستگی استفاده شد. نتایج نشان داد که هر چه گزارشگری محیط زیست بیشتر باشد، ریسک نامطلوب به طور معناداری کاهش خواهد یافت. به عبارت دیگر، بین گزارشگری محیط زیست و ریسک نامطلوب رابطه منفی و معناداری وجود دارد.
In the early 1980s, sustainability shifted its focus from social reporting to environmental reporting. This was due to the growth of environmental challenges and the challenges companies face, such as pollution, land degradation, and oil spills. As stakeholders became more aware of the impact of companies on the environment, some companies began to disclose environmental issues in their annual reports. Voluntary reporting of environmental issues in annual reports allows companies to disclose desirable information about their environmental activities. Companies seek to use environmental reporting to disclose information related to their contribution to value creation and the achievement of sustainable development goals. This study aims to examine the impact of environmental reporting on the adverse risk of companies on the stock exchange. For this purpose, the environmental disclosure information of 120 companies listed on the Tehran Stock Exchange during 2019-2023 was examined using panel data analysis, and then regression and correlation analysis were used to test the hypothesis. The results showed that the more environmental reporting, the more adverse risk will be significantly reduced. In other words, there is a negative and significant relationship between environmental reporting and adverse risk.
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