نشریه علوم و تکنولوژی محیط زیست
سال بیست و چهارم شماره 9 (پیاپی 124، آذر 1401)

The auditing profession is an independence-based profession, both in terms of standards and in terms of code of conduct, but internal auditors are different from independent auditors because they operate in a structure owned by corporate executives and must be governed by Maintain these conditions of behavioral and functional independence in accordance with auditing standards. The Purpose of this research is evaluating the function of the effective voice of internal auditors in disclosing the environmental performance of capital market companies.

 In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the effective voice of internal auditors in exposing the environmental performance of capital market companies by relying on Meta-synthesis and Delphi analysis processes in the qualitative. Then, in the quantitative part, interpretive ranking analysis is used to identify the most effective function of the effective voice of internal auditors in exposing the environmental performance of capital market companies.

Fidings: 

The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of the effective voice function of internal auditors in exposing the environmental performance of capital market companies. These components were evaluated through Delphi analysis and the results of this section showed that all 8 components were approved.

The results show that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements to disclose environmental performance, always try to disclose the company's performance in this area and in this way, they can improve the level of information transparency of the company to external stakeholders.

The protection of wildlife has a special place, as in the domestic laws, various solutions have been considered, including the option of fines for the violator and the cause of damage, but as a deterrent, it has not been able to act effectively. The human factor does not always lead to the loss or destruction of animal species and harming the wildlife, but natural factors can also lead to disease or accidents for the wildlife according to the climatic conditions of the place. Therefore, it is necessary to investigate, adjust and adjust the ways to reduce the conflicts between people and wildlife, and by allocating appropriate funds, the field for the restoration of wildlife habitats should be provided in order to prevent further destruction of wildlife and support endangered species. One of the ways to control risk is to transfer it to insurance institutions, and these risks should be in line with insurance laws and regulations, and in other words, they should be insurable. The vastness of the field of wildlife and the costs of its maintenance and protection require the support of the government as the guardian of wildlife protection and supervisor of the insurance industry. The loss of a species covered by insurance, like any other insurance coverage, can be supported by the insurance company, although in the insurance industry due to the challenges of wildlife risk assessment and the wildlife guardian organization due to the lack of financial resources, so far this issue has not been addressed. It has not been addressed seriously, and it may be due to the lack of sufficient knowledge in this field, or due to a correct assessment of the risk of losses of this type of insurance coverage. Currently, addressing this issue is an unavoidable necessity, and the trustees of the life insurance industry The country's wildlife should take the necessary care in this field.

One of the challenges faced by governments in the last century is environmental crises such as temperature increase, climate changes, environmental pollution, loss of plant and animal species, etc. European and North American or Japanese governments often use green finance laws and instruments to advance their environmental protection policies.

 In this research, in the first step, the researcher will identify the effective criteria and models on the green tax by using the expert analysis approach using the fuzzy Delphi method, and after screening, he will introduce the implementation models. In the second step, by using the causal theory of the Dimtel method in the fuzzy evaluation environment (due to the high precision of the fuzzy method approach, this approach has been used in the analysis), the tolerance evaluation of the executive models will be carried out. Finally, the correlation executive model will be presented. The fuzzy network analysis model, which is a comprehensive approach to the green tax open environment problem, will classify and grade the identified patterns.

Using analytical and library methods, this study shows that tax, as one of the financial policy tools, plays an important role in sustainable growth and development and ensuring social justice. The main goal of this research is to investigate the classification process of green tax in environmental instruments, in order to achieve sustainable development.

Iran can increase the share of its tax revenues and leave a positive impact on the quality of the environment by designing and implementing green tax (environmental taxes) as one of the common tax bases in the countries of the region.

An important part of the development of accounting knowledge, beyond financial performance, today concentration on sustainability, which under the presence of human resource functions can provide the basis for increasing information transparency for stakeholders. The purpose of this research is evaluating the effectiveness of sustainability accounting based on green human resource functions.

In terms of methodology, this research is mix method in terms of data collection and in terms of results is in the category of developmental research. In this study, first, through Meta-synthesis, the themes of green human resource function and sustainability accounting components were identified, and then, based on Delphi analysis, the reliability of the identified dimensions was examined. In the quantitative part, this research also used Intuitive Fuzzy VIKOR Process.

The results showed that, firstly, the most important parameter of research topics (green human resource management functions) is the identity of the green profession, which has the highest importance rate compared to other research topics due to the fuzzy weights obtained, Second, the disclosure of human capital based on the value of the  index equal to 0.051 is the most important measure of sustainability accounting under the themes of green human resource functions, especially the theme of green professional identity.

The results of the present study show that the disclosure of human capital information as an important dimension of sustainability accounting arising from green professional identity, is an important component in the potential decision-making of the company in the future and it is in the interest of companies that seek to satisfy all investors seeking information to increase market value.

One of the administrative bodies related to the field of environment is the municipalities, which play an important role in its development and protection. This study tries to identify the consequences of the maturity of green knowledge of human resources in the first step by content analysis and then to identify it based on interpretive patterns in Tehran Municipality. The purpose of this research is Typology of employees green knowledge maturing consequences in Tehran Municipality based on Q Process.

This research is in terms of mixed methodology and is based on Meta-synthesis and Q Process. Based on this, first, using critical evaluation technique, similar researches were determined and then, by creating a focal matrix questionnaire based on discourse phrase, the propositions were separated to be included in the consequential types of employees green knowledge maturing in Tehran Municipality.

The results showed that 8 propositions entitled sustainability of green social values were included in the first interpretive model and 8 propositions entitled sustainability of green human resource management functions were included in the second interpretive model.

 On the one hand, the results of the research show that green management information systems, as the first consequence, are able to absorb the needs and expectations of citizens in the face of Tehran municipal services in the form of a technological cycle, and then based on structural processes. Provide quality services to them as a system output in order to eliminate the shortcomings related to the functional green functions of Tehran Municipality by feed backing the results to the system input stage. On the other hand, based on the consequences of maturing human resources knowledge, Tehran Municipality can develop and select human resources with a green attitude to maintain the perceptual integrity of Tehran Municipality's green operational strategies.

The Convention on the Conservation of Migratory Species of Wild Animals, also known as CMS or the Bonn Convention, is one of the most important international legally binding agreements on the conservation and management of migratory species. It is a treaty under which all terrestrial, aquatic and avian migratory species are conserved. The CMS commits all States Parties, including Iran, to establish concerted action for migratory animals, and with the necessary infrastructure, emphasizes the basic principles of cooperation and prevention to protect migratory species throughout their migration and habitat. So far, seven legally binding agreements and nineteen executive memorandums of understanding have been concluded under the auspices of the CMS. In this article, these four memoranda of understanding have been studied. The present study, using a descriptive-analytical method, intends to examine how to implement the provisions of the CMS Convention, its legal and executive gaps and the challenges faced by emphasizing the situation of Iran. The findings of this study show that despite extensive activities and useful measures related to Iranian migratory species within the framework of these four agreements and in the light of cooperation with the CMS Convention, four decades after its establishment and more than two decades of cooperation with Iran, still the satisfactory results in the conservation status of many species is not fully performed. It is deserved that this part of the biodiversity of Iran should be protected and supported favorably by eliminating legal and executive weaknesses and employing efficient, wise and centralized management as well as the cooperation of all organs and the people.