Presentation of a Green Accounting Model in Integrated Reporting Using a Critical Approach: A Model to Replace Integrated Reporting

Document Type : Original Article

Authors

1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Department of Management, University of Tehran, Tehran, Iran

3 Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran

10.34172/jaehr.2023.02

Abstract

Background: One of the most important challenges in the business world is environmental performance and how to disclose it. Companies interested in disclosing environmental information try to present their information to users transparently comprehensibly. One of the most recent reports that can provide environmental information transparently and cover the criticisms of green accounting, which was presented as an independent report, is integrated reporting.
Methods: In the present study, the green accounting model in integrated reporting is prepared with a critical approach. This model was developed qualitatively and the multi-grounded theory method was used.
Results: Accordingly, among the selected texts and interviews with 20 experts in the field of accounting and auditing, the relevant concepts and categories were extracted and by categorizing and linking the categories, the desired model including causal conditions, contextual conditions, intervening conditions, core category or phenomenon, strategies and consequences were extracted.
Conclusion: Based on the results of this study, it is recommended to the Accounting Standards Development Committee to hold meetings to assess the need for integrated reporting in the country and use the experiences of other countries using this report. It is also recommended for the auditing organization to assign a case in the headings of its review in companies under the title of the presence or absence of an integrated report. It can be a stimulus for companies to follow and become familiar with integrated reporting.

Keywords

Main Subjects

References

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Journal of Advances in Environmental Health Research
Volume 11, Issue 1
February 2023
Pages 8-19

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