بررسی اثر ایزومورفیسم نهادی بر گزارشگری زیست محیطی مبتنی بر توسعه پایدار (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: یکی از سازوکارهایی که شرکت ها را مجبور و یا ترغیب به پیاده سازی سیستم های نوین می نماید، ایزومورفیسم است. پژوهش حاضر با هدف بررسی اثر ابعاد ایزومورفیسم بر فشار ذینفعان و سپس اثر آن بر ارتقاء سطح گزارشگری زیست محیطی در راستای توسعه پایدار شکل گرفته است. روش: پژوهش از نظر هدف، کاربردی و از نظر روش گردآوری اطلاعات، توصیفی و از نوع همبستگی است. داده های پژوهش به وسیله پرسشنامه استاندارد و با استفاده از نمونه ای به میزان 300 نفر که از میان مدیران مالی ارشد شرکت های پذیرفته شده در بورس اوراق بهادار تهران در سال 1400 انتخاب شده اند، جمع آوری گردیده است. داده ها به روش توصیفی و استنباطی و از طریق الگویابی معادلات ساختاری و با استفاده از نرم افزار پی آل اس مورد تجزیه و تحلیل قرار گرفت. یافته ها: یافته های پژوهش نشان می دهد که ایزومورفیسم اجباری و هنجاری باعث به راه افتادن ایزومورفیسم نهادی و فشارذینفعان شده و در مرحله بعد منجر به گسترش گزارشگری زیست محیطی در راستای توسعه پایداری می گردد. نتیجه گیری: گزارشگری زیست محیطی یک فعالیت ارزش زا در سازمان و برای جامعه است که می توان آن را از طریق دستورالعمل و الزامات قانونی و گسترش اعتقاد و باور به اصول مدیریت زیست محیطی برای دستبابی به توسعه پایدار، ارتقاء داد.Investigating the Effect of Institutional Isomorphism on Environmental Reporting Based on Sustainable Development
Objective: In sustainable development and the development of business management in the new business condition, a new model of reporting is needed for reflecting all the internal and external organization effects, past and future of the companies' operations. Sustainability reporting provides an opportunity for more and better participation in the direction of sustainable development and provides the possibility of accountability in dimensions that have always been demanded by society and people. The current research was conducted with the aim of investigating the effect of isomorphism dimensions on the pressure of stakeholders and then its effect on improving the level of environmental reporting to have an effectiveness sustainable development. In the direction of the development of sustainability, the principles of isomorphism theory as the initiator of many new approaches can affect the effectiveness of the implementation and implementation of environmental reporting based on sustainable development. Managerial reporting reforms can be explained from the perspective of new organizational theory. The theory of isomorphism with the concept of institutional homogeneity is useful in understanding financial reporting reforms because these reforms are carried out not only because of the optimal use of public resources but also because of political power and institutional legitimacy.Method: This research is applied in terms of purpose and descriptive and correlational in terms of data collection method. To obtain data related to "environmental management reporting" and "dimensions of isomorphism", the questionnaire of Asiri et al. was used. The scoring of all questionnaires is based on the Likert scale. To test the hypotheses of the research, a sample of financial managers and senior management of companies listed in the Tehran Stock Exchange in 2022 has been selected. Due to the nature of the research, the large size of the population and the impossibility of surveying the entire statistical population, convenience sampling method was used. The sample size was also determined using Morgan's table of 300 people and for this purpose, the same number of questionnaires were collected. To test the hypotheses and research model, the data obtained from distributed questionnaires were analyzed using descriptive statistical methods (such as sample, mean and standard deviation). In the inferential part to test the research hypotheses, the data was analyzed using the conceptual model through structural equation modeling and using PLS software. In this research, environmental management accounting is considered as a dependent hidden variable. The mentioned index is equal to the amount of points that people give in response to the relevant questionnaire. Also, independent hidden variables include environment-focused human resource management and environment-focused technology.Results: In this research, the effect of different dimensions of institutional isomorphism, including normative, mimetic and coercive dimensions, on institutional isomorphism, and in the next step, the effect of institutional isomorphism on the level of environmental reporting based on the principles of sustainable development has been investigated. Research hypotheses have been formulated in line with the theory of legitimacy, the theory of stakeholders and the theory of information economy, and it has been shown that in the companies listed to the Tehran Stock Exchange, coercive and normative isomorphism has led to the promotion of institutional isomorphism, and mimetic isomorphism has an effect on institutional isomorphism. Also, institutional isomorphism has led to the improvement of environmental management reporting in the path of achieving sustainable development goals. Institutional isomorphism has shown various types of pressure from interest groups and through different means, which will lead to changes in the structure of an organization and will create a kind of homogeneity among organizations. Institutional isomorphism with its mechanisms encourages or forces companies to implement environmental requirements in the path of sustainable development. The implementation and application of such requirements requires a suitable information system and its reports can lead to appropriate decisions in different organizational dimensions.Conclusion: Coercive homomorphism appears as a result of official and unofficial pressures through the acceptance of national and international guidelines and laws. For example, these institutions may prescribe conditions for the development of cooperation. While normative isomorphism manifests itself as a result of professionalism and organizations reaching the belief that systems such as environmental reporting has major benefits for the organization and society. There have been no such discussions in imitation. These results are in accordance with the stakeholder pressure theory and the new institutional holistic theory, which deals with providing an institutional theory based on the lack of resources and technological capabilities based on institutional isomorphism. Strengthening the use of information systems focused on the environment, which is done by training and strengthening employees' awareness of its methods, promotes the main indicators of sustainable development. This issue can be due to legal pressures from the government, following environmental laws, meeting the needs of environmental policies for the purposes of corporate governance. In this regard, isomorphism as a limiting process makes organizations comply with the sustainable development performance framework. Companies will also be structurally forced to submit reports and environmental measures and take optimal decisions in this regard. Therefore, by creating a duality, on the one hand, isomorphism will limit companies in the path of financial and economic development, and on the other hand, it will improve sustainable development indicators. One of the functions of the developer is the establishment of green technologies based on sustainable development in order to improve environmental performance, and in the same way, the development of human resource management based on the environment. Based on the findings of this research, it is suggested that governments, by establishing laws and regulations or through unions, require companies to establish environment-based systems and environmental reporting. Also, the improvement of environment-based human resources management, such as performance evaluation systems and payment of bonuses and promotion of employees, and improvement of the organizational culture of environmental management accounting in companies should be given more attention. The business environment should be developed in such a way that the survival of businesses depends on meeting the goals of sustainable development and the environment.
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