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:: Volume 5, Issue 10 (2-2021) ::
aapc 2021, 5(10): 231-280 Back to browse issues page
The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical
Sahar Amani Babadi1 , Alah karam Salehi 2, Mohammad Khodamoradi3 , Alireza Jorjorzadeh4
1- PhD Student in Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran(s.amanibabadi@gmail.com)
2- Assistant Professor, Department of Accounting, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran((Corresponding author) , A.K.salehi@iaumis.ac.ir
3- Assistant Professor, Department of Mathematics, Izeh Branch, Islamic Azad University, Izeh, Iran (Mohammad_moradi57@yahoo.com)
4- Assistant Professor, Department of Economics, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran(Arjorjor@iauahvaz.ac.ir)
Abstract:   (5398 Views)
With the expansion of social interactions and the development of regulatory tools, stakeholders today are seen as an important and important part in strengthening corporate social responsibility practices. Social pressures, in order to increase the level of sustainable functions, affect the environmental performance of companies and cause companies to provide information to persuade social expectations in a competitive environment by relying on behavioral and specialized approaches. One of these approaches is carbon exposure strategies based on the social pressures of stakeholders. In this study, its purpose Provide a cognitive model for selecting the effectiveness carbon exposure strategy based on stakeholder social pressures at the capital market level, Efforts were made to use the participation of two groups of people in the target community at the university level and at the capital market level and based on the nature of research in the qualitative section, From two Meta-synthesis and Delphi and in the quantitative research section, use the Raff's analyzes. The results in the qualitative section, by examining 29 screened studies, confirmed the 15 social pressure propositions of stakeholders as analysis criteria and 3 strategic components of carbon disclosure as Ruff analysis rules. After Delphi analysis to determine the theoretical adequacy, the number of propositions they were reduced to 14 social stress statements and 3 components of carbon exposure strategies were approved. Then, at the level of analysis of Raff collection, which was based on matrix analysis and with the participation of managers in different layers of capital market companies, the results showed that out of 14 propositions, three propositions tend to be socially accepted M5; The tendency to change the social norms of the M8 and the disclosure of the normative information of the M2 becomes the most important statement in the social pressure for the use of carbon disclosure strategies by companies. It was also found that the strategy of voluntary disclosure of carbon, based on the social pressures of stakeholders, is the most important strategy in disclosing carbon functions by companies that can help develop interactions in a competitive market.
Keywords: Carbon Disclosure Strategy, Social Pressures Stakeholders, Rough Analyzing
Full-Text [PDF 631 kb]   (741 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/06/20 | Accepted: 2020/08/30 | Published: 2021/03/24
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Amani Babadi S, Salehi A K, Khodamoradi M, Jorjorzadeh A. The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical. aapc 2021; 5 (10) :231-280
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Volume 5, Issue 10 (2-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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