Evaluating the Green Citizenship Reporting Function of Capital Market Companies

Subject Areas : Environmental Economics

Akram Mobaraki ¹ , Mohammad Tamimi ² , Alah karam Salehi ³

1 - PhD student, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran.
2 - Assistant Professor, Department of Accounting, Dezful Branch, Islamic Azad University, Dezful, Iran. *(Corresponding Author)
3 - Assistant Professor, Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran.

Received: 2022-01-03 Accepted : 2022-05-18 Published : 2023-08-23

Keywords: corporate citizenship reporting, Development of Green Values in Reporting, Critical Functions,

Abstract :

Background and Objective: The shift from traditional public management (PM) to the new public management (NPM) due to the low productivity of the management system has led to the emergence of concepts of citizenship rights instead of terms such as client in traditional theory or client in modern theories. The emergence of these approaches in accounting, which was borrowed from business management, the purpose of this research is evaluating the green citizenship reporting function of capital market companies. Material and Methodology: This research is in terms of developmental and combined methodology. In the qualitative part of the research, meta-analysis and Delphi analysis were used, and in the quantitative part, fuzzy evaluation analysis was used to prioritize the selection of the most effective green citizenship reporting function of capital market companies. In this study, the statistical population in the qualitative section were 14 experts in accounting and financial management at the university level and in the quantitative section were 25 senior managers of capital market companies in Iran.    Findings: The results in the qualitative part indicate the determination of the three dimensions of the company's green citizenship reporting function in the form of 14 indicators. The results in the quantitative section also showed that the critical functions of green citizenship reporting are the most effective way of green citizenship reporting. Discussion and Conclusion: It was also found that providing a detailed report on the role and responsibility of specialized environmental committees (A14) as an indicator of critical performance of green citizenship reporting is the most important indicator among the indicators identified at the capital market level to strengthen green citizenship reporting.   

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