نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران.
2 2- استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Corporate sustainability is a multifaceted concept that integrates financial and non-financial aspects, addressing the diverse needs of stakeholders while fostering sustainable development. Given the critical role of companies in advancing sustainable development, this study adopts an innovative approach, emphasizing the non-financial aspects of corporate sustainability—particularly social and ethical dimensions to identify and prioritize the factors influencing the sustainability of Isfahan's Mobarakeh Steel Company, the country's leading steel producer and a key player in the Iranian capital market, in 2024. This approach not only distinguishes it from other sustainability studies but also lays a foundation for evaluating the company's sustainability performance. The study is applied for a purpose and employs a survey-based approach. Initially, individual and environmental indicators were identified through a literature review. Subsequently, based on expert opinions, seven individual and six environmental indicators were chosen. In the following phase, 19 experts from Mobarakeh Steel Company completed a paired comparison questionnaire, with the data analyzed using the Analytic Hierarchy Process and Expert Choice software. The findings revealed that, according to Mobarakeh Steel Company experts, individual factors have a more significant influence on corporate sustainability than environmental factors, with individual indicators prioritized by experts, carrying a weight of 0.796, compared to environmental indicators with a weight of 0.204. Additionally, among the individual indicators, environmental awareness, with a weight value of 0.286, was identified by experts as the most significant indicator. Environmental awareness fosters a profound understanding of environmental issues, and the critical role of environmental education in enhancing this indicator and addressing the environmental challenges of a rapidly changing world is indisputable.
کلیدواژهها [English]
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