Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange Companies
Subject Areas :
Management Accounting
MAHDI
vaseei
1
(PhD student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahrood, Iran)
Hasan
Valiyan
2
(Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Iran anymore)
Mohammadreza
Abdoli
3
(Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)
Received: 2022-04-23
Accepted : 2022-04-23
Published : 2022-02-20
Keywords:
Institutional Isomorphism,
Carbon Disclosure Strategies,
Environmental accounting,
Abstract :
Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. The purpose of this research is Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange companies. From a methodological point of view, this research is one of the combined researches which was done with the participation of 16 experts and environmental consultants at the academic level and economic enterprises in the qualitative section and 25 managers of Tehran Stock Exchange companies. Sampling in both target communities was available and homogeneous. In this study, the frequency and the appropriate nature of the three meta-synthesis analysis, Delphi and comprehensive model was used to analyze the structural interpretation. The results in the cross-sectional section, among the 48 related studies, confirmed 14 studies to be validated in the form of critical evaluation analysis, 20 statements and 3 main components. Then, the results in the Delphi analysis section with the aim of reaching the theoretical adequacy showed that out of a total of 20 initial propositions, finally 12 final propositions were approved and entered into the analysis of the comprehensive structural interpretive model. Finally, the results in this section showed that the most effective strategic proposition for carbon disclosure in financial reporting is the proposition of strengthening internal controls for waste control (G1) as a statement of choice and disclosure strategy the most ineffective propositions for the development of environmental culture were identified in order to protect the rights of stakeholders (G2).
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