بررسی سطح توسعه گزارشگری مالی زیست‌محیطی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد علوم و تحقیقات تهران، دانشگاه آزاد اسلامی، تهران، ایران.

2 دانشیار، گروه حسابداری، واحد علوم و تحقیقات تهران، دانشگاه آزاد اسلامی، تهران، ایران.

3 دانشیار، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران.

4 دانشیار، گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.

چکیده

مقدمه: در چارچوب اصول نظریه ذینفعان، گزارشگری زیست‌محیطی به عنوان یک منبع مزیت رقابتی در سال‌های اخیر مورد توجه قرار گرفته است. هدف این پژوهش سنجش سطح گزارشگری مالی زیست‌محیطی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. 
روش پژوهش: پژوهش حاضر در حوزه پژوهش‌های اثباتی و شبه تجربی و از لحاظ نتیجه از نوع کاربردی و به دنبال توصیف وضعیت موجود است. داده‌های پژوهش برای اندازه‌گیری سطح افشا مبتنی بر گزارشگری زیست‌محیطی از طریق تحلیل محتوای گزارش‌های فعالیت هیئت مدیره 158 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 93-1387 با استفاده از کارت امتیازدهی گزارشگری زیست‌محیطی مؤسسه دلویتی استخراج و از آزمون t  برای بررسی فرضیه پژوهش استفاده شده است.  
یافته‌ها: یافته‌های پژوهش نشان داد که در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، افشا مطرح در نظریه ذینفعان از طریق گزارشگری زیست‌محیطی رعایت نشده است. هر چند در بازه زمانی مورد بررسی سطح گزارشگری زیست‌محیطی اندکی ارتقاء یافته اما همچنان با سطح مطلوب فاصله بسیار زیادی دارد.  
نتیجه‌گیری: در حال حاضر شرکت‌ها توجه کافی به افشا اطلاعات در مورد محیط‌زیست و در نظر گرفتن منافع گروه‌های مختلف ذینفع در سطح عملیاتی ندارند. بنابراین، تغییر در استانداردهای حسابداری مالی ایران به منظور لحاظ کردن الزامات گزارشگری زیست‌محیطی پیشنهاد می‌شود.  

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Level of Environmental Financial Reporting Development in the Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

  • A. Khozein 1
  • Gh. Talebnia 2
  • M. Garkaz 3
  • B. Bani Mahd 4
1 Ph. D. Student, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 Associate Professor, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran.
3 Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.
4 Associate Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
چکیده [English]

Introduction: Regarding the principles of Stakeholders Theory, environmental reporting has been considered as a source of competitive advantage in recent years. The purpose of this research is to measure the level of environmental financial reporting in the companies listed on the Tehran Stock Exchange.
Method: This research is conducted in the field of positive and semi-empirical research, and according to the results, it is an applied research which aims to describe the existed situation. The data of the research for measuring the level of disclosure based on environmental reporting have been extracted through the content analysis of performance reporting of board of directors from 158 companies listed on the Tehran Stock Exchange during 2008 to 2014 by using Deloitte's environmental reporting scorecard, and T-student test was used to test the research hypothesis.
Results: The findings of the research indicate that in the companies listed on the Tehran Stock Exchange, the posed disclosure in the Stakeholders Theory has not been observed through environmental reporting. Nevertheless, during the discussed period, the level of environmental reporting has been slightly improved, but it is still far from the desired level.
Conclusion: At the present time, companies do not pay enough attention to disclose information on environment and they do not consider the interests of different groups of stakeholders in the operational level. Therefore, modification of Iran's Financial Accounting Standards is recommended in order to observe environmental reporting requirements.

کلیدواژه‌ها [English]

  • Environment
  • Environmental Reporting
  • Stakeholders
  • Sustainable Development
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