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        1 - Economical- Environmental Evaluation of Substitution Old Minibuses With New Ones in Public Transportation Fleet of Tehran
        Zahra Abedi Reza Arjmandi Farideh Atabi Elnaz Keivani
        This study is based on substitution of old diesel minibuses with new ones. For this purpose 400 minibuses of Iran Khodro Diesel and Zamiyad companies productions, have been selected to be substituted with old ones. The operation and providing cost of new minibuses along More
        This study is based on substitution of old diesel minibuses with new ones. For this purpose 400 minibuses of Iran Khodro Diesel and Zamiyad companies productions, have been selected to be substituted with old ones. The operation and providing cost of new minibuses along with the differences between social, maintenance and fuel costs of old existing minibuses and new ones were calculated. The present value of these differences, were determined during the lifetime of the project separately and then compared with each other. According to the results, Reducing in social costs substitution the 400 old minibuses with new ones during the 30 years is 7,096,314,816 Rials and the present value of  fuel and maintenance costs differences are respectively 35,634,103,952 and 86,480,786,000 rial for 400 minibuses. The operation and providing cost of new minibuses are 239,411,200,000 for Iran Khodro Dissel and 282,163,200,000 Rials for zamiyad vehicles. The total cost of substitution the 400 old minibuses with new ones in Tehran is 110,199,995,232 Rial for Iran Khodro Diesel and 152,951,995,232 Rials for zamiyad minibuses. Totally, in spite of the considerable reduction of social, maintenance and fuel costs of this project but because of the high price of new diesel minibuses, it considers costly to be executed. Manuscript profile
      • Open Access Article

        2 - A Fuzzy Goal-Programming Model for Optimization of Sustainable Supply Chain by Focusing on the Environmental and Economic Costs and Revenue: A Case Study
        Mohammad Reza Zamanian Ehsan Sadeh Zeinolabedin Amini Sabegh Reza Ehtesham Rasi
      • Open Access Article

        3 - The effect of voluntary information disclosure on environmental costs
        fatemeh golzadeh mohammad reza Abbasi Astemal
        The present study effect of voluntary disclosure of information on environmental costs with emphasis on internal control structure. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The syste More
        The present study effect of voluntary disclosure of information on environmental costs with emphasis on internal control structure. 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, 129 companies were selected as sample and were investigated in the period of 8 years between 2014 and 2021. 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 voluntary disclosure of information has a direct impact on environmental costs. Also, internal control structure has a direct effect on the relationship between voluntary information disclosure and environmental costs.Keyword: voluntary disclosure of information, environmental costs, internal control structure Manuscript profile
      • Open Access Article

        4 - The Impact of Corporate Social Responsibility Components on Environmental Costs in the Petrochemical Industry
        Mohammadreza Abbasi Astamal Zeynab Heydari
        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 e More
        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. Manuscript profile
      • Open Access Article

        5 - relationship between environmental management and financial performance
        saleh shahabi babak jamshidi navid mehrdad ghanbari
        Objective: As societies develop, corporates responsibility towards society and the environment has become more and more important. The purpose of this study is to investigate the relationship between environmental management and financial performance of South Pars Assal More
        Objective: As societies develop, corporates responsibility towards society and the environment has become more and more important. The purpose of this study is to investigate the relationship between environmental management and financial performance of South Pars Assaluyeh companies.Methodology: The method of this research is descriptive-correlational and applied from the perspective of purpose. The statistical population includes 500 people from all managers, deputies and financial experts of South Pars Assaluyeh companies, which is done from 217 surveys using Cochran's formula method. The research tools in this research included the standard questionnaire of environmental management (Shaomia; 2016) and the standard questionnaire of financial performance (Azizi, 2011).Results: The validity of the questionnaires was based on the views of experts and Bartlett test. The reliability of the questionnaires was evaluated and calculated based on Cronbach's alpha coefficient for the environmental questionnaire of 0.789 and the financial performance questionnaire of 0.836, which indicates the optimal reliability of the research questionnaire. In this research, to test the research hypotheses, the structural equation modeling method is used by Smart PLS software. All research hypotheses were confirmed at 95 % confidence level.Conciusion: The results of this study showed that environmental management has a positive and significant effect on the financial performance of South Pars Assaluyeh companies. These results showed that managers in the industry respect the notion of mutual winning in the range of environmental costs and also they consider managering environmental costs as a factor to increase financial performance. Manuscript profile