حسابداری سبز: ارائه الگویی برای افشاء زیست‌محیطی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه تربیت مدرس

2 دانشجوی کارشناسی ارشد حسابداری دانشگاه تربیت مدرس

چکیده

مقدمه: شرکت‌ها و صنایعی که فعالیت‌های آن‌ها دارای آثار گسترده محیطی، اجتماعی و اقتصادی است، با چالش جدی در زمینه انتشار اطلاعات در مورد فعالیت‌های زیست‌محیطی خود روبه‌رو هستند. هدف این پژوهش شناسایی متغیرهای تأثیرگذار بر افشاء زیست‌محیطی و ارائه الگویی برای افشاء آن‌ است.
روش پژوهش: پژوهش حاضر از نظر هدف، کاربردی و بر اساس چگونگی جمع‌آوری داده‌ها و از جنبه روش انجام آن، پژوهشی توصیفی-تحلیلی از نوع تحلیل محتوا است. جامعه آماری پژوهش را کلیه خبرگان و متخصصان صاحب‌نظر در زمینه حسابداری سبز و حسابداری زیست‌محیطی تشکیل می‌دهد. نمونه آماری پژوهش، شامل 29 نفر از این خبرگان (کارشناسان زیست‌محیطی و اعضای با تجربه جامعه حسابداران رسمی ایران در این زمینه) می‌شود. به‌منظور جمع‌آوری و تحلیل دیدگاه‌ها و نظرات خبرگان از روش دلفی فازی و فن ماتریس زوجی دلفی فازی و نرم‌افزار Expert choice نسخه 11 استفاده شده است.
یافته‌ها: متغیرهای اصلی تأثیرگذار بر افشاء زیست‌محیطی شناسایی شده در این پژوهش عبارت است از: اقدامات پیش‌گیرانه، اقدامات جبرانی و اقدامات مدیریتی. اقدامات پیش‌گیرانه شامل پیش‌گیری از آلودگی هوا، اقدامات حفاظت از محیط‌زیست و الگوهای مصرف انرژی؛ اقدامات جبرانی شامل اقدامات جبران خسارت و اقدامات کاهنده خسارت؛ و اقدامات مدیریتی شامل اقدامات مشارکت در فعالیت‌های اجتماعی، کسب گواهینامه‌ها و افتخارات و تحقیق و توسعه است.
نتیجه‌گیری: متغیرهای تأثیرگذار بر افشاء زیست‌محیطی به فراخور کمی و کیفی‌بودن و نیز سطح اهمیت آن در صورت‌های مالی و یا یادداشت‌های همراه صورت‌های مالی قابلیت افشاء خواهد داشت. شناسایی درآمدها و هزینه‌های فعالیت‌های زیست‌محیطی و افشاء آن‌ها گام مؤثری در حرکت سازمان‌ها به سمت اجرای حسابداری سبز خواهد بود.

کلیدواژه‌ها


عنوان مقاله [English]

Green Accounting: A Model for Environmental Disclosure

نویسندگان [English]

  • S. Sepasi 1
  • M. Esmaili Kejani 2
1 Assistant Professor, Department of Accounting, Tarbiat Modares University
2 M. A. Student in Accounting, Tarbiat Modares University
چکیده [English]

Introduction: Those companies and industries which their activities have a large-scale environmental, social, and economic effects are encountered with serious challenges in the field of information disclosure for their own environmental activities. The aim of this research is to identify the influential variables on the environmental disclosure, and also to present a model for its disclosure.
Method: This research is applied in terms of purpose, and based on the method of collecting data is a descriptive survey of the content analysis type. The statistical population of the research contain all the experts and specialists in the field of green accounting and environmental accounting. The statistical sample of the research consists of 29 experts (environmental experts and the experienced members of Iranian Association of Certified Public Accountants in this regard). In order to collect and analyze the opinions and comments of the experts, Fuzzy Delphi method, Paired Comparison Matrix technique, and Expert Choice Software Version 11 have been used.
Results: The main influential variables on the environmental disclosure which have been identified in this research are preventive practices, compensatory practices, and managerial practices. Preventive practices include prevention of air pollution, protective practices of environment, and energy consumption patterns; compensatory practices contain loss compensatory practices and reducing compensatory practices; and managerial practices consist of participatory practices in social activities, acquiring certifications and honors, research and development.
Conclusion: The influential variables on the environmental disclosure have the capacity to be disclosed in the financial statements and/or in the notes along with the financial statements according to their level of importance and in relation to their being qualitative and quantitative. Identifying the revenues and the costs of environmental activities and their disclosure will be a more efficient step in moving of organizations towards executing green accounting.

کلیدواژه‌ها [English]

  • Environmental Disclosure
  • Fuzzy Delphi Method
  • Green Accounting
  • Model
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