حسابداری سلامت (Jul 2019)
Presenting a Model for Financial and Non-Financial Environmental Reporting with a Fuzzy Approach
Abstract
Introduction: As population grows increasingly and accessible natural resources are limited, sustainable development as well as conservation and improvement of environment are the main issues affecting the way of economic growth and social welfare in the world to alleviate poverty. Thus, the aim of this study was to provide a model for financial and non-financial environmental reporting in Gachsaran Oil and Gas Exploitation Company. Method: This study is applied in terms of purpose and is a field research regarding the data collection. The statistical population consisted of five financial experts selected by purposive or judgmental sampling. In order to collect data a questionnaire was used in the form of a Fuzzy Delphi method with the Likert scale and a Fuzzy DEMATEL with a triangular fuzzy design. Results: The experts approved eight indicators out of the 20 identified indicators. Then, the relationship between the indicators used in the financial and non-financial environmental reporting was determined. The results of this phase indicated that for environmental financial reporting, comparative information, timeliness of information provision, and relevance of information content had more severity and importance. Among the three indicators of non-financial environmental reporting, the managers’ index has the highest severity and importance. Conclusion: The fundamental and effective principles in financial environmental reporting are the main aspects of the quality financial reporting. And, if the information is completed and error-free and tendencies are biased, it is an effective factor in financial reporting. The existence of internal and external groups in the form of environmental advocates supported by directors of different departments, particularly the board of directors, is also a key factor in non-financial environmental reporting.
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