Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function

Subject Areas : Environmental Economics

Fatemeh Karamverdi ¹ , Farhad Dehdar ² , Mohammad Mehdi Hossieni ³ , Esmail Alibeiki ⁴

1 - PhD Student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran.
2 - Assistant Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran. *(Corresponding Author)
3 - Assistant Professor, Department of Electrical Engineering, Shahroud Branch, Islamic Azad University, Shahroud, Iran.
4 - Assistant Professor, Department of Electrical Engineering, Ali Abad Katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran.

Received: 2021-11-30 Accepted : 2022-01-26 Published : 2023-07-23

Keywords: Green Accounting Strategic Consequences, Interpretive Ranking Process, Sustainable Reporting Function,

Abstract :

Background and Objective: Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chains. And ... one of the most important strategic approaches in this field can be considered.  The Purpose of this research is Evaluate the Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function. Materials and Methodology: In this study, theoretical screening based on similar studies was used to identify the components (Green Accounting Strategic Consequences) and research propositions (themes of Sustainable Reporting Function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 17 managers of the top 50 companies in 2019. Findings: The results showed that the proposition of sustainable responsibility as the effectiveness theme of the sustainable reporting function causes effectiveness of the value consequences in green accounting. Discussion and Conclusion: This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in green accounting value functions is strengthened and builds trust and confidence in the company's performance.

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