Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach

Document Type : Research Paper

Authors

1 Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran.

2 Department of Accounting, Dezful Branch, Islamic Azad University, Dezful, Iran.

3 Department of Accounting, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran.

Abstract

Objective: In developed societies today companies have become a part of social functions by changing their strategies in dealing with stakeholders, which movement in addition to increasing society's trust can also help the effectiveness of companies' competitive functions. One of the most emerging changes in companies in social contexts is the corporate citizen approach, which aims to achieve social coherence against the expectations and demands that societies usually have from companies to help develop capacities such as environmental protection while increasing public trust. Companies become responsible citizens who are more sensitive to environmental changes and try to adopt strategies to help develop green corporate citizenship. The change in communication methods between companies and stakeholders goes back to the emergence of modern theories such as the corporate citizen approach, which directs their strategies toward dynamism in the face of social expectations. Therefore, through reporting, these strategies are able to develop companies' sustainability in front of stakeholders. This research aims to expand the Rough set process to evaluate sustainable reporting functions under the strategies of the green corporate citizen approach.
Method: In this research, which is a hybrid in terms of data collection, first, it is done through Meta synthesis to identify the dimensions of sustainable reporting functions and green corporate citizen approach strategies, and then, based on the fuzzy Delphi analysis, an effort was made to determine the reliability level of the identified dimensions. In the quantitative part, the rough and gray VIKOR process set was used to determine the most important dimension of the green corporate citizen strategy on the one hand and the most effective function of sustainable reporting on the other hand. The statistical population of this research was 14 accounting experts in the qualitative part and 25 managers with experience in capital market companies participated in the quantitative part.
Results: Based on the nature of the analysis of the Rough collection, which was intended for this research, it was necessary to determine the dimensions of the research based on the two axes "D" and "F" so that the analysis reference and the law in the Rough analysis are the basis for answering the research question. Therefore, in the first step, through a systematic screening, the components of the sustainable reporting function were determined as the reference for Rough analysis and the approach of the green corporate citizen as the themes or rules of Rough analysis. This research, a mixed method in data collection, is done through Meta synthesis to identify the dimensions of sustainable reporting functions and green corporate citizen approach strategies. Then, based on the fuzzy Delphi analysis, an effort was made to determine the reliability level of the identified dimensions. In the quantitative part, the rough and gray VIKOR process set was used to determine the most important dimension of the green corporate citizen strategy on the one hand and the most effective function of sustainable reporting on the other hand. The statistical population of this research was 14 accounting experts in the qualitative part and 25 managers with experience in capital market companies participated in the quantitative part.
Conclusion: Companies that, to gain social credit, persistently seek to explain corporate citizen strategies, especially from an environmental point of view, can usually distance themselves from the field of social responsibility when, beyond a social approach, the existential philosophy of their operations is challenged from a corporate citizen perspective. To be able to commit to comprehensive social values such as the environment. Therefore, the critical strategy of the green corporate citizen can be considered as a basis for the realization of the company's policies and plans to protect environmental resources. In this strategy, companies usually try to include consistent norms of the development of this concept in the company's operations through meetings and periodic reports to social institutions and to make the purely one-dimensional approach of companies in interacting with social platforms mutual and two-way, to So that non-governmental groups and other active groups in the environmental field can prevent opportunism and environmental damage in interaction with companies active in industries. On the other hand, the result of the gray Vicor indicates the choice of sustainable socialization as the most important function of sustainable reporting under the presence of the critical strategy of the green corporate citizen. First of all, it should be acknowledged that the functions of sustainable reporting can help develop sustainable reporting if there are necessary conditions to strengthen the sustainable reporting method. Therefore, as it became clear, the function of sustainable socialization is the most important dimension. If there is a critical strategy for green corporate citizens, it can effectively develop the consequences of this method of reporting. Socialism as an effective dimension in sustainable evaluation of the development processes of corporate social responsibility towards stakeholders in the form of non-governmental groups, guilds, NGOs, etc., is focused on acting based on the normative mechanisms and social commitment resulting from the critical strategy of the green corporate citizen, even in the absence of official laws and requirements, voluntarily and according to an inclusive approach with pluralistic values and commits itself to Provide them with clear and stable reports.

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Main Subjects

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Journal of Accounting Knowledge
Volume 15, Issue 3 - Serial Number 58
October 2024
Pages 133-160

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History

  • Receive Date: 25 November 2022
  • Revise Date: 08 February 2023
  • Accept Date: 28 February 2023

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