The Impact of Corporate Social Responsibility Components on Environmental Costs in the Petrochemical Industry

Subject Areas : The Application of Chemistry in Environment

Mohammadreza Abbasi Astamal ¹ (Assistant Professor, Department of Accounting, Varzeghan Branch, Islamic Azad University, Varzeghan, Iran)
Zeynab Heydari ² (Master's student, Department of Accounting, Ahar Branch, Islamic Azad University, Ahar, Iran)

Received: 2023-01-07 Accepted : 2023-01-27 Published : 2022-11-22

Keywords: Corporate Social Responsibility, Petrochemical Industry, Environmental costs,

Abstract :

The present study Impact of Corporate Social Responsibility Components on Environmental Costs in the Petrochemical Industry. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 11 companies were selected as sample and were investigated in the period of 8 years between 2013 and 2020. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that components of corporate social responsibility have an impact on environmental accounting in petrochemical industries. The components of corporate social responsibility have an impact on institutional pressures in petrochemical industries. The components of corporate social responsibility have an impact on green innovation in petrochemical industries. Corporate social responsibility components have an impact on environmental performance in petrochemical industries.