Designing the model of factors affecting in the implementation of social and environmental accounting with the ISM approach

Tooranloo, Hossein Sayyadi; Shahamabad, Mahdi Askari

doi:10.1108/ijoes-12-2019-0190

Cited by 10 publications

(25 citation statements)

References 109 publications

(213 reference statements)

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“…So it can be argued that the EA mechanism is a strategy that has been used by the EPA to reduce corporate emissions to achieve a socially efficient level (Jiang and Tan, 2021; Oestreich, 2017). Voluntary EA in Ukraine aims to help businesses minimize their negative impacts on the environment and human health (Ruban and Rydén, 2018). EA can also be introduced to reduce water and fuel consumption (Rao et al , 2011).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Research result (Wu et al , 2020) showed that implementation of the EA has significantly improved the water quality. Thus, since the first application of EA in the US chemical and steel industry in the 1970s, EA has played an important role in resource management and pollution control of production systems (Ruban and Rydén, 2018). Waste reduction is also one of the effective factors on EA implementation.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…lead to improved environmental performance. Therefore, it can be stated that EA is a way to obtain EMS certifications such as ISO 14001 and ISO 14004 (Ruban and Rydén, 2018; Alvarez-Larrauri and Fogel, 2008; Corbett and Yeung, 2008) and increase the effectiveness and reputation of managers (Zeng et al , 2020; Simon et al , 2011; Abrams et al , 2021). Another reason for EA implementation may be because of increased public awareness, which leads to the adoption and demand of higher standards (Alvarez-Larrauri and Fogel, 2008), whereby stakeholders also put more pressure on the organization (Khan, 2017).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…For example, Zeng et al (2020) considered the increase of companies’ environmental investment and management reputation to be effective in implementing EAs. Ruban and Rydén (2018) address the factor to improve organization image, obtaining EMS certificates, preventing and reducing emissions and adding EA to the countries’ main environmental policy documents as factors to EA. Jain et al (2016) present the international environmental standards, improving environmental performance and reducing environmental damage, as well as improve organization reputation as factors affecting EAs implementation.…”

Section: Introductionmentioning

confidence: 99%

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

Shamsadini

Shahamabad

2022

SRJ

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Purpose Increasing environmental pollution and destruction have damaged sustainability in polluting societies and organizations. For this reason, various environmental management programs have recently been developed by governments and the environmental protection agencies (EPAs) to control and reduce environmental pollution. One of these programs is environmental audit (EA), which has not been fully implemented yet in developing countries and it has many disadvantages. It seems that one of the reasons for the lack of perfect implementation of EA in these countries is the lack of adequate review of the factors affecting its implementation. The purpose of this paper is to identify the factors affecting EA implementation and then analysis of causal relationships between them. Design/methodology/approach Decision-making trial and evaluation laboratory (DEMATEL) technique was used to identify causal relationships of factors affecting EA implementation. Based on the literature review and interviewing nine experts in EA, 17 factors were identified to influence EA implementation. Six experts were selected for the evaluation using snowball sampling method. Using the DEMATEL approach, a cause and effect relationship diagram was generated through which the effect of factors was analyzed. Findings Seventeen factors were categorized in terms of cause and effect, and the interrelationships of factors were also analyzed. “Reducing environmental impacts and improving environmental performance,” “obtaining environmental management system certificates” and “contributing to the environmental goals of investment projects” are the most prominent factors on the basis of their prominent score. Research limitations/implications Analysis in the research is highly dependent on expert judgments and opinions may be biased. However, the initial matrix obtained from the experts is hindered by the ambiguity about some relationships. But this can be improved by using fuzzy and gray set theories. The factors used for the analysis may not be comprehensive and other researchers may find other factors. Practical implications Identifying the factors affecting EA implementation and analyzing causal relationships between them can be a guide and help governments to improve the implementation of EA or even develop this policy by being aware of the effect of the factors analyzed. Originality/value To the best of the authors’ knowledge, no comprehensive study of factors affecting EA implementation has been undertaken; this study is the first to identify these factors and analyze them using DEMATEL. Therefore, it is suggested that governments and EPAs in the policies focus on the significant factors.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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

Shamsadini

Shahamabad

2022

SRJ

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“…This tool has a great impact on reducing greenhouse gas emissions. Governments can grant tax benefits to companies that are accepted in environmental audits (Oestreich, 2017; Muralikrishna et al , 2017; Bai et al , 2015; Ding and Pigram, 1996; Costantino et al , 2018; Ruban and Rydén, 2019; Sayyadi Tooranloo and Askari Shahamabad, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

Khodamipour

Shahamabad

2021

JAAR

Self Cite

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PurposeMany developed countries have been using environmental taxes in their economic systems for many years. These taxes have a great impact on reducing the environmental damages of companies and individuals in society. But many developing countries have not used this tool effectively yet, and some countries face barriers to the effective implementation of environmental taxes that make it difficult and unsuccessful. To increase the effectiveness of the implementation of environmental taxes, governments must prioritize barriers and solutions to overcome its barriers. The identified knowledge gap of the pre-literature review is that an overview of the identification which completely considers all barriers and solutions of environmental taxes implementation does not exist. In response to this knowledge gap, this study aims to identify and prioritize the barriers and solutions of environmental taxes implementation.Design/methodology/approachRanking the barriers and solutions is a complicated multi-criteria decision making (MCDM) problem that requires consideration of multiple feasible alternatives and conflicting tangible and intangible criteria. This study addresses the prioritization of solutions of Environmental Taxes implementation by proposing hybrid MCDM methods based on the Fuzzy Analytic Hierarchy Process (Fuzzy-AHP) and the Fuzzy Technique for order preference by similarity to an ideal solution (Fuzzy-TOPSIS) under fuzzy environment. Fuzzy AHP is used to determine the weight of each barrier using a pairwise comparison, and fuzzy TOPSIS is used to finalize the ranking of solutions for more effective implementation of environmental taxes.FindingsThe results showed that environmental tax reform (ETR) (S3) has the highest value among the solutions for more effective implementation of environmental taxes. The result of the proposed model is validated by performing sensitivity analysis.Research limitations/implicationsThis study could foster research on the discussion of these barriers and precise ways of implementing solutions to pay more attention to environmental taxes.Practical implicationsRatings of solutions can be a guide and help governments to improve the implementation of environmental taxes or even develop this policy by being aware of the ranking of barriers and solutions.Social implicationsThis paper creates a new perspective on the effective implementation of environmental taxes, which is closely related to improving environmental performance and increasing social welfare through improving the tax system.Originality/valueFor the first time, this study comprehensively identifies barriers and solutions for more effective implementation of environmental taxes and ranks them using two MCDM techniques.

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Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices

N.,

Suraj,

M. Nayak

et al. 2024

JAOC

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Purpose This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices. Design/methodology/approach This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM). Findings The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures. Research limitations/implications The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study. Practical implications The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices. Originality/value The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.

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Designing the model of factors affecting in the implementation of social and environmental accounting with the ISM approach

Cited by 10 publications

References 109 publications

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

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

Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices

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