Analysis of factors affecting environmental audit (EA) implementation with DEMATEL method

Shamsadini, Kazem; Shahamabad, Mahdi Askari; Shahamabad, Fateme Askari

doi:10.1108/srj-03-2021-0097

Cited by 8 publications

(3 citation statements)

References 96 publications

(268 reference statements)

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“…EU governments also used energy taxes as one of the main ways to reduce carbon emissions (Abdullah and Morley, 2014). As a result, given the obligation of polluting organizations to pay damages, effective monitoring can be expected to reduce greenhouse gas emissions (Shamsadini et al ., 2022a; Yenipazarli, 2019). The results (Li and Masui, 2019) show that carbon tax directly and significantly affects reducing carbon emissions.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…However, according to the logic of collective action developed by Mancur Olson, although some groups can protect their interests, some do not. Thus, an unbalanced structure will be created in society (Olson, 2009; Ruban and Rydén, 2019; Sayyadi Tooranloo and Askari Shahamabad, 2020; Shamsadini et al ., 2022a). Therefore, it is necessary to apply strict laws to prevent immoral issues such as corruption and lobbying and to control pollution and environmental damage.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

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Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Askari Shahamabad,

Rahimi,

Shamsadini

et al. 2023

MEQ

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PurposeEnvironmental taxes have been in place for many years to reduce environmental damage and pay more attention to the environment. However, some of the adverse socio-economic impacts that may result from such taxes and the many challenges facing developing countries have necessitated policy reform. Therefore, identifying and prioritizing the factors related to environmental tax reform (ETR) is necessary to help governments and environmental protection agencies (EPAs) focus on this prioritizing to develop and improve this process. Awareness of the benefits of ETR encourages governments to use this policy to reduce adverse environmental impacts and contribute to economic growth.Design/methodology/approachThe primary purpose of this work is to prioritize and taxonomy the factors related to ETR using the Fuzzy Analytic Hierarchy Process (FAHP) approach. In the first stage, 25 factors were extracted from the available literature. These factors were divided into five categories for more accessible review. In the second stage, the FAHP as a Multiple-Criteria Decision-Making (MCDM) Technique was used to prioritize and develop the taxonomy of identified factors and the categories of these factors.FindingsThe results show that reducing carbon emissions (DF4) is the essential prioritization factor that governments and environmental organizations can achieve if the ETR is implemented. Following that, reducing greenhouse gas emissions (DF1), double benefit (EcF7) and increase sustainability reports (EnF4) can be achieved by implementing ETR.Research limitations/implicationsThis study is geographically limited to Iran. In terms of the study population, this study is limited to 25 academic, tax and public policy experts. Moreover, in this study, FAHP is the only approach used. For further research, the results of this study can be compared with that of other multi-criteria techniques like FAHP, fuzzy TOPSIS or BWM.Practical implicationsRatings of factors related to ETR can guide and help governments identify important factors that affect environmental tax reform, which can, in addition to controlling ecological pollution will, increase the economic benefits of governments.Originality/valueThis study is the first to identify factors related to environmental tax reform and to develop an MCDM technique for prioritizing these factors and finding important ones.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Askari Shahamabad,

Rahimi,

Shamsadini

et al. 2023

MEQ

View full text Add to dashboard Cite

show abstract

“…One possible threat to validity concerns the sampling method and sample size of decision-makers ( n = 18), which may cause vagueness. Various studies have used purposive sampling (Orji, 2019; Sayyadi Tooranloo and Askari Shahamabad, 2020; Khodamipour et al , 2022; Sirisawat and Kiatcharoenpol, 2018; Shamsadini et al , 2022a; Rahimi et al , 2022) and small sample sizes (Orji, 2019; Sayyadi Tooranloo and Askari Shahamabad, 2020; Khodamipour et al , 2022; Ansari et al , 2013; Rafi et al , 2022; Shamsadini et al , 2022a; Patidar et al , 2017). Therefore, purposive sampling and small sample size are acceptable for analysis based on the mentioned studies.…”

Section: Study Limitation and Future Researchmentioning

confidence: 99%

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Khodamipour,

Yazdifar,

Askari Shahamabad

et al. 2023

JM2

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Purpose Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers. Design/methodology/approach In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting. Findings Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies. Practical implications The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability. Social implications This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability. Originality/value Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

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Integrated-decision support system (DSS) for risk identification and mitigation in manufacturing industry for zero-defect manufacturing (ZDM): a state-of-the-art review

Akbar,

Naseem,

Zaman

et al. 2024

Int J Adv Manuf Technol

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Analysis of factors affecting environmental audit (EA) implementation with DEMATEL method

Cited by 8 publications

References 96 publications

Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Integrated-decision support system (DSS) for risk identification and mitigation in manufacturing industry for zero-defect manufacturing (ZDM): a state-of-the-art review

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