Identification and Ranking of Factors Affecting the Sustainability of Mobarakeh Steel Company, with Emphasis on Environmental Awareness

Document Type : Research Paper

Authors

Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran

10.30473/ee.2025.74712.2852

Abstract

Corporate sustainability is a multidimensional concept that combines financial and non‑financial dimensions (environmental, social, ethical, and governance). It not only meets the diverse needs of stakeholders but also facilitates the path toward sustainable development. Considering the significant role of companies in achieving sustainable development, the present study—through an innovative approach and with a focus on the non‑financial dimensions of corporate sustainability, particularly social and ethical aspects—aims to identify and rank the factors influencing the sustainability of Mobarakeh Steel Company, the largest steel producer in Iran and one of the top performers in the Iranian capital market, within the time scope of the year 2024. This unique focus distinguishes the study from other sustainability research and provides a foundation for ranking corporate sustainability. The research is applied in purpose and falls within survey‑based studies. First, individual and environmental indicators were extracted through library research. Subsequently, based on expert opinions, seven individual indicators and six environmental indicators were selected. In the next step, 19 experts from Mobarakeh Steel Company completed the pairwise comparison questionnaire, and the data were analyzed using the Analytic Hierarchy Process (AHP) and Expert Choice software version 11. The results showed that, from the perspective of the experts at Mobarakeh Steel Company, individual indicators have a greater impact on corporate sustainability compared to environmental indicators. Individual indicators, with a weight value of 0.796, were selected as the first priority, compared to environmental indicators with a weight value of 0.204. Furthermore, among the individual indicators, environmental awareness, with a weight value of 0.286, was identified as the most important indicator by the experts. Environmental awareness leads to a deeper understanding of environmental issues, and the role of environmental education in strengthening this indicator—and in overcoming the environmental challenges of a rapidly changing world—is undeniable.

Keywords

References

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Journals of Environmental Education and Sustainable Development
Volume 14, Issue 4
September 2026
Pages 183-203

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