ساختار سلسله‌مراتبی مولفه‌ها و ابعاد گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

ساختار سلسله‌مراتبی مولفه‌ها و ابعاد گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا (س)، تهران، ایران
3 دانشیار، گروه مالی، دانشکده معارف اسلامی و مدیریت، دانشگاه امام صادق (ع)، تهران،ایران.
4 گروه مطالعات اقتصادی و کسب وکار، دانشکده مطالعات آموزش و کسب وکار، دانشگاه گاوله، گاوله، سوئد
چکیده
هدف پژوهش حاضر ارائه ساختار سلسله‌مراتبی مؤلفه‌ها و ابعاد گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی است. پس از استخراج مؤلفه‌ها و ابعاد گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی از طریق بررسی گزارش‌های پایداری نمونه‌ای از شرکت‌های مورد تأیید شریعت در مالزی و اندونزی، بررسی گسترده ادبیات موضوع و نظرخواهی از خبرگان و غربالگری آن‌ها، جهت تعیین ساختار سلسله مرتبی آن‌ها از رویکرد ترکیبی آزمایش و ارزیابی تصمیم‌گیری (دیمتل) فازی و مدل‌سازی ساختاری تفسیری (آی‌اس‌ام) استفاده شد .برای درک عمیق‌تر نقش هر یک از مؤلفه‌ها و ابعاد در ساختار سلسله‌مراتبی نیز از روش میک مک استفاده شد. جامعه آماری پژوهش حاضر خبرگان گزارشگری پایداری و مالی اسلامی بودند که از طریق نمونه‌گیری هدفمند مؤلفه‌ها و ابعاد شناسایی‌شده در قالب پرسشنامه مقایسه زوجی در سال 1401 برای 13 نفر از آنان ارسال شد. با استفاده از روش ترکیبی دیمتل فازی و آی‌اس‌ام، ساختار سلسله‌مراتبی مؤلفه‌ها و ابعاد گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی به ترتیب در هفت و سه سطح ایجاد شد. از طریق تحلیل میک مک نیز مؤلفه‌ها و ابعاد به سه دسته وابسته، پیوندی و نفوذ طبقه‌بندی شدند. نتایج حاکی از آن است که در اجرای گزارشگری پایداری شرکتی اسلامی باید بیشتر بر بعد راهبری پایداری و مؤلفه‌های راهبری شرعی، رویه‌های گزارشگری پایداری، ساختار راهبری پایداری، رفاه کارکنان و مدیریت زنجیره تأمین تأکید کرد که در لایه‌های پایینی ساختار سلسله مراتبی قرار دارند و دارای قدرت نفوذ بالاتری هستند.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Hierarchical structure of corporate sustainability reporting with emphasis on Islamic principles and values components and dimensions

نویسندگان English

Fatemeh Babaei 1
Seyed Ali Hosseini 2
Mohammad Tohidi 3
Saeed Homayoun 4
1 Assistant Professor, Department of Accounting, Payame Noor University (PNU), Tehran, Iran., Iran,
2 , Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
3 Associate Professor, Department of Financial Management, Faculty of Islamic Studies and Management, Imam Sadiq University, Tehran, Iran,
4 Department of Business and Economic Studies, Faculty of Education and Business Studies, Gävle University, Gavle, Sweden.
چکیده English

This research aims to present the hierarchical structure of corporate sustainability reporting with emphasis on Islamic principles and values components and dimensions. After extracting the sustainability reporting with emphasis on Islamic principles and values components and dimensions through the review of sustainability reports of a sample of shariah approved companies in Malaysia and Indonesia, an extensive literature review and soliciting opinions from experts and screen them, in order to determine their hierarchical structure an integrated fuzzy Decision Making Trial Evaluation Laboratory (DEMATEL) and Interpretive Structural Modeling (ISM) approach was used. MICMAC method was also used to analyze deeper about the each of components and dimensions role in the hierarchical structure. The statistical population of the current research was sustainability reporting and Islamic finance experts through purposive sampling identified components and dimensions were sent to 13 of them in the form of a pairwise comparison questionnaire in 2022. By using the integrated fuzzy DEMATEL and ISM approach, Hierarchical structure of corporate sustainability reporting with emphasis on Islamic principles and values components and dimensions was created in seven and three levels, respectively. Through the MICMAC analysis components and dimensions were also classified in three independent, linkage and driving categories. The results indicate that in the implementation of Islamic corporate sustainability reporting, more emphasis should be placed on the of sustainability governance dimension and Shariah governance, sustainability reporting practices, sustainability governance structure, employee welfare and supply chain management components, which they are the lower layers of the hierarchical structure and have higher influence

کلیدواژه‌ها English

Corporate sustainability reporting
Islamic responsibility activities
Fuzzy DEMATEL
ISM
MICMAC
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