شناسایی محرک‌های (انگیزه) گزارشگری پایداری در صنعت بانکداری ایران

سامنی ملایری, سمیرا; همت فر, محمود; کرمی, غلامرضا

doi:10.22103/jak.2024.23108.4026

شناسایی محرک‌های (انگیزه) گزارشگری پایداری در صنعت بانکداری ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ گروه حسابداری، واحد بروجرد، دانشگاه آزاد اسلامی، بروجرد، ایران.

² گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه تهران، تهران، ایران.

10.22103/jak.2024.23108.4026

چکیده

هدف: شناسایی محرک‌های (انگیزه) گزارشگری پایداری در صنعت بانکداری ایران هدف این پژوهش است.
روش: این پژوهش مبتنی بر رویکرد واقع‌گرایانه و به روش قیاسی- استقرایی انجام شده است و از نظر هدف، کاربردی- توسعه‌ای و از منظر روش گردآوری داده‌ها، یک پژوهش پیمایشی- مقطعی است. برای تجزیه و تحلیل داده‌ها نیز از روش‌های فراترکیب و دلفی فازی استفاده گردید.
یافته‌ها: در تحلیل کیفی فراترکیب، با بررسی ادبیات مرتبط با پژوهش محرک‌های کلیدی گزارشگری پایداری در صنعت بانکداری استخراج و طبقه‌بندی شد. در گام دوم پژوهش به منظور تأیید اعتبار محرک‌های گزارشگری پایداری از روش دلفی فازی استفاده گردید. در نهایت 34 محرک گزارشگری پایداری شناسایی و بر اساس شباهت در مفاهیم در چهار دسته محرک‌های اقتصادی، اجتماعی، زیست محیطی و حاکمیتی قرار گرفتند.
نتیجه‌گیری: با توجه به کمبود تحقیقات جامع در رابطه با محرک‌های گزارشگری پایداری و نقش بانک در اقتصاد کشور، در این پژوهش تلاش شد محرک‌های گزارشگری پایداری برای صنعت بانکداری ایران شناسایی گردد. ماحصل پژوهش تدوین چارچوب مفهومی محرک‌های(انگیزه) گزارشگری پایداری در صنعت بانکداری ایران است.

کلیدواژه‌ها

موضوعات

حسابداری اجتماعی و محیطی

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