کاوه پرندین

Social Responsibility Accounting (SRA) represents a vital framework that empowers stakeholders to evaluate how effectively an organization fulfills its social and environmental responsibilities through transparent and evidence‑based disclosures. This study seeks to identify and optimize the key components of SRA that most effectively mitigate adverse environmental impacts, employing the Grey Wolf Optimization Algorithm (GWO) within the operational context of Ilam International Cement Company. The research adopts a mixed‑methods design to ensure both conceptual depth and empirical accuracy. In the qualitative phase, a systematic literature review was carried out to extract SRA components directly associated with environmental impact reduction. Out of an initial collection of 178 relevant publications, 16 studies were selected based on rigorous screening criteria, resulting in 12 core SRA components. In the quantitative phase, primary data were collected using a structured questionnaire and analyzed through the application of the Grey Wolf Optimizer to determine optimal combinations of these components. The findings reveal that when six critical components—(1) the degree of commitment to social responsibility, (2) involvement in distinctive or exceptional sustainability actions, (3) clarity and transparency of SRA objectives, (4) stakeholder interaction and communication, (5) integration of SRA into strategic planning and budgeting, and (6) the extent of expenditure and investment in social initiatives—each exceed a threshold value of one, the organization achieves maximum effectiveness in reducing environmental harm. This study demonstrates that integrating theoretically grounded SRA dimensions with advanced metaheuristic optimization methods such as the Grey Wolf Algorithm can substantially enhance an organization’s ability to meet both environmental and social sustainability objectives. The results provide a robust and operational framework for industrial enterprises aiming to strengthen their sustainability accounting, enhance stakeholder confidence, and align their organizational practices with internationally recognized environmental governance standards.

This study investigates the relationship between government support and organizational sustainability through dual financial and green lenses. While government interventions—such as financial aid, training, tax incentives, and advisory services—are widely recognized as enablers of small and medium enterprise (SME) resilience, their nuanced roles in fostering both financial viability and environmental stewardship remain underexplored. Drawing on a descriptive-correlational design, the research employs a quantitative field survey targeting 384 employees of executive agencies in Kerman Province, Iran, selected via Cochran’s formula. Data were collected using a validated questionnaire (adapted from Islam et al., 2024) with a 5-point Likert scale and analyzed through structural equation modeling in Smart PLS and SPSS. Findings reveal that government support significantly enhances organizational sustainability, mediated by financial literacy and green value co-creation. Specifically, financial literacy strengthens organizations’ capacity to interpret and utilize public support effectively, thereby improving long-term economic stability. Similarly, government-backed initiatives that encourage green practices foster shared environmental and social value, reinforcing sustainability outcomes. Notably, while access to financial resources was positively influenced by government support, it did not directly mediate sustainability—suggesting that mere availability of capital is insufficient without strategic financial competence. The study corroborates prior work by Arshad et al. (2020) and Yeh & Kulatong (2019) but challenges conclusions by Beck & Demirguç-Kunt (2006), highlighting context-dependent dynamics in public support efficacy. Theoretically, the research integrates sustainability, resource-based, and stakeholder perspectives to demonstrate how policy-driven support, when coupled with internal capabilities (e.g., financial literacy) and collaborative green innovation, can drive holistic organizational sustainability. Practically, findings urge policymakers to design integrated support programs that simultaneously build financial acumen and incentivize eco-innovation. For organizations, investing in financial education and green co-creation with stakeholders emerges as a strategic pathway to resilience. This study contributes to the growing discourse on sustainable development by empirically linking public policy, financial behavior, and environmental responsibility in emerging economies.