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      • Open Access Article

        1 - Investigating the mediating effect of environmental management accounting on the relationship between top management commitment and environmental performance, considering the moderating role of risk management
        Mohammadreza Fasihi Harandi Amirhossein Taebi Noghondari Mehdi Baharmoghaddam Hadith Zainali
        This study examines the impact of top management commitment on environmental performance. It also considers the mediating role of environmental management accounting and the moderating role of risk management. After applying the restrictions, 67 companies selected among More
        This study examines the impact of top management commitment on environmental performance. It also considers the mediating role of environmental management accounting and the moderating role of risk management. After applying the restrictions, 67 companies selected among the companies listed on the Tehran Stock Exchange. The data of research variables have been collected from 2012 to 2021. The regression models used to test the hypotheses and the relationships between variables. The results indicate a positive and meaningful relationship between top management commitment and both environmental management accounting and environmental performance. Environmental management accounting mediates the relationship between top management commitment and environmental performance. The company’s risk management strengthens this relationship as a moderating variable. Therefore, we can conclude that managers' personal commitments to the environment directly related to their environmental actions. Environmental management accounting information helps managers to develop environmental performance indicators. By increasing risk management, managers committed to environmental issues will be able to improve the company's environmental performance. Manuscript profile
      • Open Access Article

        2 - Explaining environmental Criteria in companies with a phenomenological approach (Case Study: Cement, Lime & Waste Industry)
        Roholla Baharloo Mahmoud Moeinadin Forogh Heyrani
        At present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the More
        At present, managers are under increasing pressure to not only reduce operating costs, but also to minimize the environmental impact of their activities and increase environmental performance. The main objective of this study is to identify environmental factors at the corporate level. In order to achieve this, the research was carried out in two separate phases during the years 2018 and 2019.First, after studying the theoretical foundations of the research, a descriptive phenomenological baroque qualitative research method was used, based on the experiences of people involved in the field of research. Secondly, in order to confirm and meet the identified criteria, data analysis was performed by designing a questionnaire and conducting a survey of scientific experts.The result of the study is to identify 20 criteria and classify them into 4 general categories and in the second stage to confirm and fit the general structure of all instances using structural equation technique and factor analysis test. The research findings are effective in identifying and understanding environmental standards and adhering to them at the corporate level, developing environmental accounting standards across industries and encouraging organizations to implement green accounting and will have desirable consequences. Manuscript profile
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        3 - The Impact of Environmental Strategy, Environmental Uncertainty and Leadership Commitment on Corporate Environmental Performance: The Role of Environmental Management Accounting
        Gholamreza Soleimani Hoda Majbouri Yazdi
        The purpose of this study was to investigate the impact of environmental strategy of the company, senior management commitment and environmental uncertainty, emphasizing the role of environmental management accounting, on the environmental performance of the company. Th More
        The purpose of this study was to investigate the impact of environmental strategy of the company, senior management commitment and environmental uncertainty, emphasizing the role of environmental management accounting, on the environmental performance of the company. This research is based on the structural equation model. Initially, 84 companies with ISO 14001 certificates listed on the Tehran Stock Exchange were collected. Then, 176 managers of these companies were randomly sent to the questionnaire. Of these, 152 questionnaires were received. The return rate of the questionnaire was 86 percent. The factor loadings were the mean of variance extracted and the reliability of the analysis of the model for all variables was used. The discriminant validity or mutual validity of all hidden variables in the model was tested using Forner-Larker's criterion and the parity of heterogeneity. The results of this research show that environmental strategies have a significant positive effect on the environmental performance of companies. Environmental strategies have a positive positive effect on the environmental performance of the company through environmental management accounting. The senior management's commitment to organizational environmental performance has a significant positive effect. The senior management's commitment to the environmental performance of the company through environmental management accounting indirect impact Has a positive meaning. Perceived environmental uncertainty has a significant positive effect on the use of environmental management accounting. Manuscript profile
      • Open Access Article

        4 - The Environmental Performance Evaluation of Tehran Municipality Based on the Green City Indicators
        mona salehibarmi ali akbar rezaei ali Noori Kermani
        Objective: This research has been conducted for evaluating environmental performance of Tehran municipality based on Green City indicators by using ISO 14031 standards for assessing and evaluating municipality performance and ranking its success by taking Green City ind More
        Objective: This research has been conducted for evaluating environmental performance of Tehran municipality based on Green City indicators by using ISO 14031 standards for assessing and evaluating municipality performance and ranking its success by taking Green City indicators into account. Methodology: This research is based on practical purpose & descriptive-survey method. All residents of Tehran 22 districts, have been included in statistical population. Data was extracted through distribution and collection of 388 questionnaires. Sample data was selected based on stratified sampling method and analyzed, using SPSS software. Findings: Research findings demonstrate, Tehran municipality’s environmental management, is in an acceptable level for the following areas: Preserving urban ecosystem and building & creation of environmental centers in Tehran’s districts, however it is not satisfactory when it comes to: city's biodiversity & green space, water & energy management, transportation, air quality & pollution control and land + building usage. Conclusion: Research results suggest, Tehran has to go through a long way to reach Green City indicators and existing urban management has not been able to take a major step in this regard yet, thus it’s crucial for urban management to develop a strategic environment plan to meet Green City features. Manuscript profile
      • Open Access Article

        5 - Factors influencing the increase in the willingness of citizens to pay tax (Case Study: City izeh)
        saeid amanpour
        Introduction and Objective:  The maximum contribution income due to complications in better management of public utilities, the effective factors in tolls in the context of municipal laws is essential. The aim of this study was to assess the factors influencing the More
        Introduction and Objective:  The maximum contribution income due to complications in better management of public utilities, the effective factors in tolls in the context of municipal laws is essential. The aim of this study was to assess the factors influencing the increase in the willingness of citizens to pay tax is Izeh city. This goal through the implementation of priority measures of research on willingness to pay tax in Izeh has been investigated by the selected indicators. For this purpose, the index of economic, social and legal in 15 variables grouped and evaluated from the perspective of citizens is Izeh. research method: The scoping study, study and application of the methodology, cross - in which survey method using questionnaire was used. Community of 322 residents is Izeh. Foun: The results of data analysis through SPSS software show that economic indicators with an average (90/5) and social index average (85) and law index average (52/5) percent, the highest impact on the willingness of citizens to pay the toll. Result: The results of this research show that the municipal incomes are not consistent with economic, social and legal indicators. At the end of the appropriateness of the tolls institutions such as the level of income And consider the contrast between high-income and low-income people and providing conditions to facilitate Duty paid, reducing bureaucracy and increasing tendency to discount and installment payment of arrears of complications is provided.   Manuscript profile
      • Open Access Article

        6 - Investigating the impact of green supply chain management on export performance through the mediating role of environmental performance
        Sedigheh Tootian shahrzad tayaran Mohammadjavad Alvandi Alireza Ghorbani Taari
        Background and Objective: The present study investigates the impact of green supply chain management on export performance through the mediating role of environmental performance. Material and Methodology: Sampling method the present study is simple random sampling.&nb More
        Background and Objective: The present study investigates the impact of green supply chain management on export performance through the mediating role of environmental performance. Material and Methodology: Sampling method the present study is simple random sampling.  The research data was collected by library and field methods and the instrument used was a questionnaire.  The reliability of the questionnaires was confirmed by Cronbach's alpha method of 0.899 and its validity was confirmed by content and structure methods and was analyzed using statistical, descriptive and inferential tests. Findings: The results of this study indicate that green supply chain management has a positive effect on export performance.  The results also showed that environmental performance has a significant effect on export performance. Discussion and Conclusion: The results obtained for this study, according to the results of testing the research hypotheses, indicate the basic points that managers can use environmental performance to provide the basis for achieving the desired export performance.   Manuscript profile
      • Open Access Article

        7 - Interactions of Tehran Urban Management Indices and Environmental Performance Indices (EPI)
        hanie gharehbakhsh masoumeh mollaei lobat taghavi
        Environmental performance indicators (EPIs) have received much attention in recent years. Despite significant environmental action and in line with international community, the decline of Iran's 22 steps in the ranking of the EPI biennial reports between 2014 and 2016 h More
        Environmental performance indicators (EPIs) have received much attention in recent years. Despite significant environmental action and in line with international community, the decline of Iran's 22 steps in the ranking of the EPI biennial reports between 2014 and 2016 has been a major issue. Considering the role of urban management in metropolises as an important executive arm in the field of environment and sustainable development in the country, this review study aimed to investigate the environmental issues of urban management and present its status in 22 districts of Tehran. The 12 indices studied, including air pollution, noise pollution, water quality and quantity, etc . Along with the analysis of the results of the studies, the main causes of Iran's decline in the global ranking of EPI indices are further investigated. According to the results of the present study, environmental management, climatic and geographical conditions, non-compliance with environmental laws and regulations and differences in urban capacity and structure of Tehran municipality areas have led to urban management fluctuations in Tehran metropolitan environment. Is. Given the overlap of Tehran's environmental management indicators with the global indicators in EPI, it can be concluded that if the long-term goals in urban management are met, considering these three factors and regularly publishing the country's environmental activities report to international communities can be concluded. It is very important to promote Iran's 155th position on environmental performance indicators. Manuscript profile
      • Open Access Article

        8 - The Role of Green Transformational Leadership and Green Human Resource Management on Green Innovation and Environmental Performance
        Mehdi Sabokro Negin Ranjbaran Maryam Ahmadi zahrani
        Background: Drawing upon the resource-based view, the ability-motivation-opportunity theory and social exchange theory I examined how green human resource management interplays on to the linkages amongst green transformational leadership, green innovation, and environme More
        Background: Drawing upon the resource-based view, the ability-motivation-opportunity theory and social exchange theory I examined how green human resource management interplays on to the linkages amongst green transformational leadership, green innovation, and environmental performance. Using a survey questionnaire, I collected data from 170 employees in the Zobahan factory. Methodology: So. We used covariance-based structural equation modeling (SEM) to examine hypotheses in this study. Results of the study suggest that green HRM practices mediate the influence of green transformational leadership on green innovation. Results: Result also found that green HRM indirectly through green innovation influences a firm's environmental performance. Overall, the findings of this study support all hypotheses of direct and indirect effects and have several theoretical and practical implications. Finally, this study significantly advances theory and suggests that the HRM-performance relationship neither depends upon the additive effect of green transformational leadership and green innovation as antecedent and mediator, respectively nor on their interactive effect but a mix of both combinational forms (i.e., additive and interactive) to affect firm environmental performance. Conclusion: Managers can achieve sustainable development by empowering their human resources through implementing green human resource management. Developing environmental protection policies, hiring people based on environmental values have an influential role in the organization.Key words: Green Transformational Leadership, Green Human Resource Management, Green Innovation, Environmental performance Manuscript profile
      • Open Access Article

        9 - Investigating the relationship between green management and sustainable performance of active companies in the petrochemical industry
        Reza Jalalian Larki belghis bavarsad Saber Alizadeh
        The purpose of this study is to investigate the relationship between green management and sustainable performance. The petrochemical industry creates a very dangerous type of pollution due to its feed and production, which seriously harms human health and environmental More
        The purpose of this study is to investigate the relationship between green management and sustainable performance. The petrochemical industry creates a very dangerous type of pollution due to its feed and production, which seriously harms human health and environmental health. Therefore, in this study the relationship between green management and sustainable performance of active companies in the petrochemical industry was investigated. The research method is survey. The statistical population includes 16 petrochemical companies in Khuzestan province that using Cochran formula, 190 managers, supervisors and employees were selected by stratified sampling. Data were collected using a questionnaire that its reliability and validity were examined. The results were obtained using structural analysis showed that green management has a significant positive relationship with economic performance, environmental performance and social performance and Also the intensity of the relationship between green management and environmental performance is more than the other two dimensions of sustainable performance. Manuscript profile
      • Open Access Article

        10 - مدل‌یابی ارتقاء نشاط سازمانی و عملکرد زیست‌محیطی دانشگاه با استفاده از پیاده‌سازی مدیریت سبز در دانشگاه‌های آزاد استان مازندران
        مریم تقوایی یزدی مرتضی کلیج
      • Open Access Article

        11 - مدیریت منابع انسانی سبز و رفتار عملکرد زیست محیطی با نقش آگاهی زیست محیطی و رهبری خدمتگزار
        علیرضا مزیدی مهدیه مزیدی
      • Open Access Article

        12 - بررسی ارتباط عملکرد زیست محیطی شهرداری شاهرود با رفتار شهرومندی محیط زیستی شهروندان
        جواد وفایی احسان کریمی
      • Open Access Article

        13 - بررسی نقش میانجی تعهد سازمانی و رفتار سبز در رابطه بین مدیریت منابع انسانی سبز و عملکرد زیست محیطی (مطالعه موردی: بانک صادرات استان گلستان)
        محمد سادین مرتضی فاتحی پور
      • Open Access Article

        14 - ارائه مدل ساختاری تأثیر فعالیت های مدیریت منابع انسانی سبز بر عملکرد زیست محیطی با رویکرد(توانایی-انگیزش-فرصت) (مورد مطالعه: شرکت معادن زغال سنگ کرمان)
        زهرا اسماعیلی طرزی محمد جلال کمالی نوید فاتحی راد سنجر سلاجقه
      • Open Access Article

        15 - رابطه بین اقدامات بانکداری سبز و عملکرد زیست محیطی بانک‌ها با توجه به نقش میانجی تأمین مالی سبز (مورد مطالعه: شعب مرکزی بانک‌های استان گلستان)
        مریم بیانی
      • Open Access Article

        16 - Analysis of environmental Performance of Tehran Metropolis based on Indicators Green City Approach (Case Study: Central and Southern Regions)
        Mehdi Jirrudi Rahim Sarvar Mehrdad Navabakhsh
        Today's Cities affected by the industrial Revolution have had a profound Impact on the Development Process, so that today they are recognized as the main Causes of instability in the World, and any measures of global Sustainability depend on urban Sustainability. The Me More
        Today's Cities affected by the industrial Revolution have had a profound Impact on the Development Process, so that today they are recognized as the main Causes of instability in the World, and any measures of global Sustainability depend on urban Sustainability. The Metropolis of Tehran has witnessed many Changes in recent Decades, especially in the field of Environment. Therefore, in order to get out of the destructive Consequences of traditional and different Development Patterns and Approaches in Tehran Metropolis, the use of environmentally friendly Approaches such as the Green City Approach in the Development Process of this Metropolis and achieving sustainable urban Development is very important. The present research is theoretical-applied in terms of Type, descriptive-analytical in terms of Study method, survey-library in terms of Data collection Method and a questionnaire based on Likert Scale. The Purpose of this Study is to determine the environmental Status of the central and southern Regions of Tehran Metropolis based on the Indicators of the Green City Approach. Therefore, first, using Entropy Method, 32 quantitative Indicators in the form of 7 Criteria were weighed and then, using the TOPSIS Technique in Excell software, a comparison of central and southern Regions of Tehran Metropolis was performed to achieve the Research Goal. The Results show that most of the southern Regions of Tehran are in agreement with the Indicators of the Green City Approach, and accordingly, Regions 12 and 16 are in the best and Regions 10 and 17 are in the worst environmental Condition. Manuscript profile
      • Open Access Article

        17 - ....
        Babak Rezaei ardeshir bazrkar
        The purpose of this study was to investigate the effect of green human resource management measures on the environmental performance of the organization with respect to the mediating role of green organizational culture. The present study was based on the purpose of app More
        The purpose of this study was to investigate the effect of green human resource management measures on the environmental performance of the organization with respect to the mediating role of green organizational culture. The present study was based on the purpose of applied research and in terms of data collection and analysis method was survey-correlation. The statistical population of this study consisted of managers and human resource management experts of Saipa Automotive Group of 120 people. Data collection tools were three questionnaires related to human resource management measures, green organizational culture and environmental performance. After confirming the validity, the reliability of the questionnaires was calculated using Cronbach's alpha coefficient of 0.960, 0.975 and 0.944, respectively. To analyze the data, structural equation modeling method was used with the help of Smart PLS software. Findings showed that green human resource management measures directly explain 0.582 percent of the changes related to the environmental performance variable and 0.619 percent of the changes related to the green organizational culture variable. Green organizational culture also directly explains 0.657% of the changes related to the environmental performance variable. Manuscript profile
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        18 - بررسی رابطه ی بین عملکرد زیست محیطی و عملکرد مالی
        بهمن بنی مهد قدرت اله طالب نیا حسین ازوجی
      • Open Access Article

        19 - Investigating and Determining the Relationship between green purchasing capabilities with Economic and Environmental Performance Considering The moderating role of firm size : A Case Study of Organic Manufacturing Companies in Guilan Province
        Maryam Daneshmand-Mehr Majid Bahramkhoo
        Economic performance is one of the most important factors in achieving competitive advantage in the market of manufactured products. In recent years, attention has been focused on increasing the use of organic products. And part of the consumer market focuses on this is More
        Economic performance is one of the most important factors in achieving competitive advantage in the market of manufactured products. In recent years, attention has been focused on increasing the use of organic products. And part of the consumer market focuses on this issue. Regarding the importance of this issue, this study aimed to investigate the relationship between the ability of green purchases and economic and environmental performance considering the size of the company as a moderating factor in organic production companies in Guilan province. The statistical population of the study is 80 organic products manufacturing companies in Guilan province. Structural equations were used to analyze the data using SPSS and S-MLS software. The results show that of the ten hypotheses presented in the research, seven hypotheses were approved and three hypotheses were not approved. Confirmed hypotheses (confirmation of the relationship between green purchasing capabilities and environmental performance, confirmation of the relationship between environmental performance and economic performance, confirming the role of size of the company as a moderating factor in the relationship between green purchasing capabilities and environmental performance, confirming the role of the firm's moderator role in The relationship between green purchasing capabilities and economic performance, confirmation of the relationship between the operational capabilities of green purchases and environmental performance, the confirmation of the relationship between the dynamic capabilities of green purchases and environmental performance, the confirmation of the relationship between the dynamic capabilities of green purchases and economic performance). Manuscript profile
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        20 - Investigating the relationship between green management and economic performance, environmental performance and social performance (a study of companies active in the petrochemical industry)
        reza jalalianlarki Belqis Bavarsad saber alizadeh
        Green management as a modern management method in the organization by creating a proper policy environment, recommends control and use of green technologies on the inputs and outputs of the organization. The purpose of this study is to investigate the relationship betwe More
        Green management as a modern management method in the organization by creating a proper policy environment, recommends control and use of green technologies on the inputs and outputs of the organization. The purpose of this study is to investigate the relationship between green management and economic performance, environmental performance and social performance. Because the petrochemical industry creates a very dangerous type of pollution due to its feed and product, which seriously harms human health and environmental health, the research method is analytical survey. The statistical population of the study includes 16 petrochemical companies in Khuzestan province. Using Cochran's formula, 190 managers, supervisors and employees were selected by stratified sampling. A questionnaire was used to collect data, the reliability of which was assessed by Cronbach's alpha method and the combined method and its validity was evaluated by the mean variance extracted. The results obtained using structural analysis method showed that green management has a significant positive relationship with economic performance, environmental performance and social performance and the intensity of the relationship between green management and environmental performance is more than the other two dimensions of sustainable performance. Manuscript profile