The Green Voice of Internal Auditors: Fuzzy Matrix Evaluation to Disclose the Environmental Performance of Capital Market Companies

Subject Areas : Environmental Economics

Abdolahe Hasanpoor Darzi ¹ , Zahra Poorzamani ² , Hamidreza Vakilifard ³ , Azita Jahanshad ⁴

1 - PhD Student, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 - ¬Professor, Department of Accounting, Tehran Central Branch, Islamic Azad University, Tehran, Iran. *(Corresponding Author)
3 - Associate Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
4 - Associate Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Received: 2022-11-08 Accepted : 2024-01-10 Published : 2024-09-22

Keywords: Green Voice, Environmental Performance, Environmental Requirements.,

Abstract :

Background and Objective: As an internal advisor, internal auditors play a leading role in integrating environmental sustainability into an organization's operations, articulating potential risks threatening environmental sustainability, providing assurance to environmental sustainability–related information, and enhancing environmental sustainability practices. The purpose of this research is the green voice of internal auditors: Fuzzy matrix evaluation to disclose the environmental performance of capital market companies.

Material and Methodology: In this research, based on the hybrid nature of data collection, first, through meta-synthesis analysis, to identify the dimensions of the green voice of internal auditors in disclosing the environmental performance of companies and then, in order to determine the reliability of the identified dimensions, fuzzy Delphi analysis should be used. Finally, quantitative part through fuzzy matrix analysis, this study tries to select the most favorable dimension of green voice of internal auditors in disclosing the environmental performance of capital market companies.

Findings: The results of the meta-synthesis analysis based on the content screening of 12 determined studies indicate the existence of 8 dimensions of the green voice of internal auditors. Also, the reliability of the identified dimensions was confirmed through fuzzy Delphi analysis. Finally, based on the fuzzy analysis of the construction matrix, it was determined that the disclosure of compliance with environmental requirements is the most desirable aspect of the green voice of internal auditors in disclosing the environmental performance of companies

 

Discussion and Conclusion: The obtained result expresses the fact that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements set for the disclosure of environmental performance, always try to disclose the company's performance in this field and thus the level of transparency Improve company information to external stakeholders.

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