Document Type : Original Article
Authors
1
Ph.D. Student, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
10.22034/iaar.2022.162394
Abstract
The aim of this study is to present a prescriptive model of environmental reporting in Iran. The model was developed using grounded theory method. The statistical population included experts in the fields of accounting, environment, natural resources and law. Snowball sampling method was used for the interview. After analyzing the data, A Model for Inadequate Disclosure of Environmental Information in Financial Reporting was developed. The results show that there is no adequate disclosure of environmental activities and the lack of accounting standards and guidelines, weakness of laws, cultural and educational shortcomings, corruption and pressure groups are effective factors in current environmental reporting which are intervening conditions at the level of development, the performance of NGOs, the performance of environmental protection agency, the current economic condition, lack of public awareness and knowledge and the lack of legal environmental supervisions and inspections. Model strategies include destructive and polluting activities, non-payment of pollution taxes, non-compensation of environmental damage, monopoly of products and market, voluntary reporting (avoiding disclosure of undesirable information) and its consequences include loss of national power, lack of sustainable development, lack of information asymmetry, lack of accountability and the loss of competitive advantage.
Keywords
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