واکاوی محرک‌ های افشای ریسک پایداری در گزارش‌های سالانه شرکت ‌ها: رویکرد فراترکیب
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

واکاوی محرک‌ های افشای ریسک پایداری در گزارش‌های سالانه شرکت ‌ها: رویکرد فراترکیب

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.
2 دانشیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.
چکیده
پژوهش حاضر به واکاوی افشای ریسک پایداری در گزارش‌های سالانه شرکت ها پرداخته است؛ که ازنظر نتیجه، کاربردی، ازنظر روش توصیفی از نوع همبستگی و پس رویدادی است. پژوهش حاضر با استفاده از روش پژوهش کیفی فراترکیب صورت گرفت. روش فراترکیب با استفاده از گام‌های هفت‌گانه روش سندلوسکی و باروسو (2007) به ارزیابی و تحلیل نظام‌مند نتایج و یافته‌ های پژوهش‌های پیشین پرداخته است. جامعه آماری پژوهش‌های منتشر شده در پایگاه های اطلاعاتی داخلی و خارجی است که در مجموع 33 مقاله نهایی گردید. با استفاده از روش کمی آنتروپی شانون، بر اساس رویکرد تحلیل محتوا به تعیین ضرایب اثر اجزای شناسایی شده در پژوهش‌های نهایی شده، پرداخته شد. یافته‌ها حاکی از آن است که داده ها در 57 کد اولیه و 12 مؤلفه و 3 بعد طبقه ‌بندی می‌شود. در بین مؤلفه ‌های شناسایی شده، استفاده مجدد از محصولات خارج از حد استاندارد در بخش‌های نیم ساخته با دوباره‌کاری و یا تبدیل به کامپاند، جمع‌آوری و تفکیک پسماندهای قابل بازیافت، جایگزینی انرژی‌های پاک مانند انرژی خورشیدی نسبت به سایر مؤلفه‌ها از اهمیت بیشتری برخوردارند.: این پژوهش با بررسی جامع افشای ریسک پایداری در گزارش‌های سالانه شرکت، چشم‌انداز جدیدی در بررسی الگوی افشای ریسک پایداری در اختیار استفاده‌کنندگان نتایج پژوهش قرار می‌دهد و آگاهی ذینفعان را بر این نوع افشاگری بهبود می‌بخشد.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Examination of the Sustainability Risk Disclosure in Annual Repots of Firms: Meta - Synthesis Approach

نویسندگان English

Najmeh Koohi 1
اکرم taftiyan 2
Nasim Shahmoradi 1
1 Accounting Department,Ya. C., Islamic Azad University, Yazd, Iran
2 Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
چکیده English

The present study has examined the disclosure of sustainability risk in companies' annual reports. The present study was conducted using the meta-synthesis qualitative research method. The meta-synthesis method has systematically evaluated and analyzed the results and findings of previous studies using the seven steps of Sandelowski and Barroso's (2007) method. The statistical population is research published in domestic and foreign databases, which resulted in a total of 33 articles. Using the quantitative Shannon entropy method, based on the content analysis approach, the effect coefficients of the identified components in the finalized studies were determined. The findings indicate that the data are classified into 57 primary codes, 12 components, and 3 dimensions. Among the identified components, reuse of substandard products in semi-finished parts by reworking or converting into compounds, collection and separation of recyclable waste, and replacement with clean energy such as solar energy are more important than other components.: By comprehensively examining sustainability risk disclosure in company annual reports, this study provides users of the research results with a new perspective on examining the sustainability risk disclosure pattern and improves stakeholders' awareness of this type of disclosure.

کلیدواژه‌ها English

Sustainability Risk Disclosure
Annual Reports
Meta-Synthesis Approach
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