Identification of obstacles to voluntary disclosure of carbon in financial reporting of companies listed to the Tehran Stock Exchange

Article Type:
Research/Original Article (بدون رتبه معتبر)

Investigations show that information related to carbon is not disclosed in our country and it is predicted that this issue is due to challenges and obstacles that prevent the realization of this goal. This issue has been a deep gap among related researchers, and the present research is important and necessary to pay attention to this research gap. In this regard, the aim of the current research is to identify the obstacles to voluntary disclosure of carbon in the financial reporting of companies listed to the Tehran Stock Exchange in 2023. The research was applied in terms of purpose and descriptive-survey based on quantitative data. Library and field methods were used to collect information in this research. The statistical population of this research is the managers of the companies admitted to the Tehran Stock Exchange. Based on the findings, finally 16 variables of legal, infrastructural, individual and organizational factors were identified. The variable "Penalty for companies for not voluntarily disclosing carbon" from the criterion of legal factors has the highest score in terms of importance with an average of 3.8. Also, the variable "participation in carbon emission disclosure programs" with an average of 3.42 from the criterion items of infrastructural factors, the variable "emphasis of institutional investors on voluntary carbon disclosure" from the criterion items of individual factors with an average of 3.62 and the variable "understanding the economic consequences of voluntary carbon disclosure" Among the standard items, organizational factors with an average of 3.6 have the highest score in terms of importance.

Journal of Public Sector Accounting and Budgeting, Volume:4 Issue: 4, 2024
1 to 19  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!