Identify financial factors affecting green performance ; steel industry

Subject Areas : Stock Exchange

Sharareh Doaee ¹ , Hamidreza Vakilifard ² , Fatemeh Sarraf ³

1 - Accounting Group, Kish International Unit, Islamic Azad University, Kish, Iran
2 - Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
3 - Islamic Azad University South Tehran Department of Accounting

Received: 2022-06-12 Accepted : 2022-06-22 Published : 2023-03-21

Keywords: Fuzzy AHP technique, Fuzzy Delphi technique, Green performance, Financial Factors,

Abstract :

Many companies are using the environmental accounting system to find a suitable way to report and disclose information to the public. Evidence shows that the information provided by the green accounting system is useful for users and plays an important role in their decisions. Industrial, refineries and power plants and smelting and steel companies. These economic actors, their investors, and on a larger scale, society as a whole, will never achieve this success unless they are indifferent to the threats to human and environmental well-being in the long run. In such situations, governments, stock exchanges, markets, investors, professional legislators, academics and other community activists call on companies to be clear about their goals, performance and impact on sustainability. The main purpose of this study is to identify the financial factors affecting green performance in the steel industry. In order to achieve this important, the research was conducted during 1399 and 1400 in two separate stages.