تاثیر بازدهی مالی و بازدهی اقتصادی بر هزینه های زیست محیطی
محورهای موضوعی : آلودگی های محیط زیست (آب، خاک و هوا)مجتبی بهاری 1 , سیمین قادری 2 *
1 - دانش آموخته کارشناس ارشد گروه اقتصاد دانشکده مدیریت و علوم انسانی، دانشگاه دریانوردی و علوم دریایی چابهار، چابهار، ایران.
2 - استادیار گروه اقتصاد، دانشکده مدیریت و علوم انسانی، دانشگاه دریانوردی و علوم دریایی چابهار، چابهار، ایران. * (مسوول مکاتبات)
کلید واژه: بازدهی مالی, بازدهی اقتصادی, هزینه‌های زیست محیطی.,
چکیده مقاله :
زمینه و هدف: از آنجایی که هزینه های زیست محیطی به عنوان یک بحران بزرگ در عملکرد مالی و اقتصادی شرکت های فعال دربورس در نظر گرفته می شوند، غالبا اين هزينه‌ها توسط مديران ناديده گرفته شده‌اند، زيرا اطلاعات ارائه شده توسط سيستم حسابداری سنتی در اين زمينه عموماً ناقص، غير قابل‌فهم بوده است. به عبارت دیگر با افزایش توسعه مالی،توسعه اقتصادی هزینه های تخریب محیط زیست رو به افزایش است از سوی دیگر حسابداری زيست‌محيطی، سازمان را به ابزاری مجهز می‌کند که در سيستم حسابداری سنتی تجديد نظر کرده و آن را به صورتی اصلاح می‌نمايد که بتواند اطلاعات مربوط به هزينه‌های زيست‌محيطی را پردازش و به گونه‌ای مناسب گزارش و در اختيار مديران قرار دهد. با توجه به اهمیت هزینه‌های زیست‌محیطی می‌توان آنها را به عنوان بخشی از بهای تمام شده محصولات یا خدمات واحدهای تجاری قلمداد کرد در کشور ایران نیز در سال‌های اخیر به مسائل زیست‌محیطی توجه بیشتری شده و قوانین زیادی در این راستا به تصویب رسیده است.
روش بررسی: با توجه به مطالب مطرح شده، این مطالعه به بررسی اثر متغیرهای بازدهی مالی و اقتصادی بر هزینه های زیست محیطی شرکتهای فعال پذیرفته شده در بورس اوراق بهادار تهران، طی دوره زمانی 1400-1388 می‌پردازد. جامعه آماری این پژوهش، تعدادی از شرکتهای فعال پذیرفته شده منتخب در بورس اوراق بهادار تهران است. در ادامه برای انجام تخمین آماری، از آزمونهای ریشه واحد برای بررسی پایایی و آزمون های کائو برای بررسی هم جمعی و روش های حداقل مربعات معمولی کاملا اصلاح شده (FMOLS)برای برآورد مدل مورد نظر در نرم افزارEviews10، استفاده شد.
یافته‌ها: یافته‌های پژوهش حاکی از وجود اثر منفی متغیرهای مستقل بازدهی مالی LROA))، بازدهی اقتصادی(LROR)و نسبت بدهی(LDR) بر هزینه‌های زیست‌محیطی(متغیر وابسته) درشرکت‌های فعال پذیرفته شده منتخب در بورس اوراق بهادار تهران است. در حالی که متغیر مستقل اندازه هیئت مدیره اثر مثبت بر هزینه های زیست محیطی شرکت های منتخب بورس اوراق بهادار داشت.
بحث و نتیجه گیری: با توجه به تشدید مسائل زیست‌محیطی در سطح دنیا و با توجه به اینکه دستیابی به اهدافی نظیر کاهش هزینه‌های زیست‌محیطی، افزایش درآمد و بهبود عملکرد زیست‌محیطی نیازمند توجه به هزینه‌های زیست‌محیطی جاری، آتی و بالقوه است، شرکتهای تولیدی می‌بایست مسئولیت جبران هزینه‌های زیست‌محیطی را تقبل کرده و آنها را به نحو احسن در صورتهای مالی خود گزارش نمایند. با توجه به نتایج تحقیق، پیشنهاد می شود آگاهی کارکنان شرکتهای تولیدی از طریق برگزاری کلاس‌های آموزشی حفاظت از محیط‌زیست توسط مدیران مربوطه، جهت کاهش آلودگی‌ها و در نهایت کاهش هزینه‌های زیست‌محیطی ناشی از فعالیت‌های تولیدی افزایش یابد همچنین اعمال وضع قوانین و مقررات سخت زیست‌محیطی برای شرکتهای تولیدی و در نظر گرفتن پاداش برای شرکت‌هایی که از فناوری‌های نوظهور سبز در جهت کاهش هزینه‌های زیست‌محیطی خود بهره می‌برند.
Background and Objective: Since environmental costs are considered as a major crisis in the financial and economic performance of listed companies, often these costs have been ignored by managers, because the information provided by the traditional accounting system in this The background was generally incomplete, incomprehensible. In other words, with the increase of financial development, economic development, the cost of environmental destruction is increasing. On the other hand, environmental accounting equips the organization with a tool that revises the traditional accounting system and modifies it in such a way that it can provide relevant information. To process the environmental costs and report them in a suitable way and make them available to the managers. Due to the importance of environmental costs, they can be considered as a part of the cost of products or services of business units. In recent years, more attention has been paid to environmental issues in Iran and many laws have been passed in this regard.
Material and Methodology: According to the mentioned materials, this study examines the effect of financial and economic efficiency variables on the environmental costs of active companies admitted to the Tehran Stock Exchange, during the period of 2018-1400. The statistical population of this research is a number of active companies selected in the Tehran Stock Exchange. In the following, to perform statistical estimation, from unit root tests to check the reliability, KAO tests were used to check the collinearity and fully modified ordinary least squares (FMOLS) methods were used to estimate the desired model in Eviews 10 software.
Findings: The findings of the research indicate the negative effect of the independent variables of financial return (LROA), economic return (LROR) and debt ratio (LDR) on environmental costs (dependent variable) in selected active companies accepted in the Tehran Stock Exchange. While the independent variable of board size had a positive effect on the environmental costs of selected stock exchange companies.
Discussion and Conclusion: Considering the aggravation of environmental issues in the world and considering that achieving goals such as reducing environmental costs, increasing income and improving environmental performance requires attention to current, future and potential environmental costs, manufacturing companies should assume the responsibility of compensating environmental costs. and report them efficiently in their financial statements According to the results of the research, it is suggested to increase the awareness of the employees of the manufacturing companies through the holding of environmental protection training classes by the relevant managers, in order to reduce the pollution and finally reduce the environmental costs caused by the production activities, as well as to apply strict environmental laws and regulations for the companies. Productivity and consider rewards for companies that use emerging green technologies to reduce their environmental costs
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