واکاوی آوای سبز حسابرسان داخلی: ارزیابی فازی ماتریسی جهت افشاء عملکردهای زیست‌محیطی شرکت‌های بازار سرمایه
محورهای موضوعی : اقتصاد محیط زیست
عبداله حسن پور درزی
1
,
زهرا پورزمانی
2
,
حمیدرضا وکیلی فرد
3
,
آزیتا جهانشاد
4
1 - دانشجوی دکتری، گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 - استاد گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران. *(مسوول مکاتبات)
3 - دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
4 - دانشیار گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.
کلید واژه: آوای سبز, عملکردهای زیست‌محیطی, الزامات محیط‌زیست.,
چکیده مقاله :
زمینه و هدف: امروزه حسابرسان داخلی فراتر از نقش‌های تخصصی خود، در راستای توسعه پایدار، نقش مهمی در افشاء ریسک‌های زیست‌محیطی و ارائه اطلاعات شفاف از عملکردهایی همچون کربن یا سرمایه‌گذاری در انرژی‌های تجدیدپذیر دارند. هدف این پژوهش واکاوی آوای سبز حسابرسان داخلی جهت ارزیابی فازی شهودی افشاء عملکردهای زیست‌محیطی شرکت‌های بازار سرمایه می‌باشد.
روش بررسی: در این پژوهش تلاش گردید تا براساس ماهیت ترکیبی بودن جمع‌آوری داده‌ها، ابتدا از طریق تحلیل فراترکیب نسبت به شناسایی ابعاد آوای سبز حسابرسان داخلی در افشاء عملکردهای زیست‌محیطی شرکت‌ها اقدام شود و سپس باهدف تعیین پایایی ابعاد شناسایی شده، از تحلیل دلفی فازی استفاده شود. در نهایت در بخش کمی باهدف تعیین مطلوب‌ترین بعد آوای سبز حسابرسان داخلی در افشاء عملکردهای زیست‌محیطی شرکت‌های بازار سرمایه، از تحلیل فازی ماتریسی، بهره برده شد.
یافته‌ها: نتایج حاصل از تحلیل فراترکیب براساس غربالگری محتوایی 12 پژوهش تعیین شده، از وجود 8 بعد از آوای سبز حسابرسان داخلی حکایت دارد. همچنین پایایی ابعاد شناسایی شده از طریق تحلیل دلفی فازی مورد تأیید قرار گرفت. در نهایت براساس تحلیل فازی ماتریسی مشخص کرد که افشاء رعایت حدود الزامات محیط‌زیست، مطلوب‌ترین بعد آوای سبز حسابرسان داخلی در افشاء عملکردهای زیست‌محیطی شرکت‌ها می‌باشد.
بحث و نتیجه گیری: نتیجه بدست آمده بیان کننده‌ی این واقعیت است که حسابرسان دارای هویت و متکی بر آیین رفتار حرفه‌ای، براساس حدود الزامات تعیین شده جهت افشاء عملکردهای محیط‌زیست، همواره تلاش می‌نمایند تا عملکردهای شرکت در این حوزه را افشاء نمایند و از این طریق سطح شفافیت‌های اطلاعاتی شرکت به ذینفعان بیرونی را ارتقاء بخشند.
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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