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Designing Structural-Interpretative Model of Financial Reporting Pattern of Environmental Information in Iran
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Mostafa Nooreddin *   |
| Assistant Professor, Department of Accounting, Mahdishahr Branch, Islamic Azad University, Mahdishahr, Iran. Email: Mostafa.Nooreddin@iau.ac.ir |
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Abstract: (263 Views) |
| Disclosure of environmental information along with financial reporting is important. Nevertheless, the effects of economic activities on the environment are reported as optional and selective and without any criterion or standard. This research aims to analyze the factors affecting on disclosure of environmental information in financial reporting. Using the research background, the considered factors are extracted, leveled, and analyzed using structural-interpretative modeling and MICMAC analysis. According to the results of the research, the factors of competitive merit achievement, general supervision decreasing the asymmetry information and also acquiring national power, and facilitating international politics and economic relations all have the most influence and they are independent variables that influence the factor of evaluation of companies’ activity continuation. On the other hand, the factor of evaluation of companies’ activity continuation is classified as an Autonomous element and influences the standards of international financial reporting and standards of sustainability reporting finally, these two factors as dependent variables influence the factor of approval of the law about the manner of measurement and reporting, and factor of approval of the law about the manner of measurement and reporting has the most dependent among other factors. |
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| Keywords: Environmental Reporting, Financial Reporting, Structural-Interpretative Model |
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Full-Text [PDF 977 kb]
(133 Downloads)
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Type of Study: Applicable |
Subject:
Accounting
Received: 2023/11/28 | Accepted: 2024/09/14 | Published: 2025/03/30
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