FACTORS AFFECTING FINANCIAL AND NON-FINANCIAL REPORTING OF THE ENVIRONMENT IN GACHSARAN OIL AND GAS EXPLOITATION COMPANY
Introduction & Objective: Environmental protection has become a major issue for organizations, companies, governments, and citizens in recent years. This study aimed to investigate the factors affecting the financial and non-financial reporting of the environment in Gachsaran Oil and Gas Exploitation Company.
Methods: The study population was 83 managers and financial experts who were sampled by the census. To collect information, research questionnaires were designed in the form of the fuzzy Delphi method and Likert scale. The software used in this research is smart pls (version 2), spss (version 23), and excel (version 2013).
Results: 8 indicators (reporting quality, liquidity, debt management, cost management, social component, environmental advocates, company managers, and investors) were approved by experts (8 people). The results of the research with the pls method indicate that all hypotheses are confirmed at the 95% confidence level. The results showed that the social component with the beta of 0.420% had the highest and then the components of company managers, environmental defenders, corporate investors with 0.27, 0.25, and 0.25, respectively, had the greatest impact on reporting. Non-financial environment and components, quality of accounting information, cost management, liquidity component, debt management with the beta, 0.32, 0.29, 0.27, and 25 had the most impact on financial reporting.
Conclusion: Considering the effect that these components have on financial and non-financial reporting, it is suggested that these components be considered in environmental financial and non-financial reporting.
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