نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، دانشکدۀ حسابداری، دانشگاه تهران، ارس، ایران.
2 استاد، گروه حسابداری، دانشکدۀ حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران.
3 دانشیار، دکتری حسابداری، دانشگاه گاوله، سوئد.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective
Climate change is recognized as one of the most critical global challenges, exerting extensive impacts on various aspects of human life, including ecosystems, natural resources, economies, and industrial operations. It can lead to unpredictable alterations in weather conditions, directly affecting production costs, supply chains, macroeconomic policies, and ultimately organizational sustainability. Organizations, especially those operating in resource-dependent and energy-intensive industries, are particularly vulnerable and must adopt strategies to reduce their susceptibility. Accordingly, the primary aim of this study is to identify and prioritize economic and environmental factors related to climate change and to examine their effects on organizational performance and resilience. The steel industry was selected as a case study due to its high energy consumption, greenhouse gas emissions, and strong reliance on natural resources, providing a clear context for assessing these challenges.
Methods
This research employed the Analytic Hierarchy Process (AHP), one of the most recognized multi-criteria decision-making methods, which allows for systematic and scientific evaluation of the relative importance of various factors. The study population consisted of 20 experts from the steel industry, selected for their deep familiarity with economic and environmental issues in the sector. Data were collected using a structured questionnaire developed around key economic and environmental indicators. The collected data were analyzed with Expert Choice software, and the final weight of each factor was determined through pairwise comparisons. This approach not only quantified expert judgments but also facilitated a precise comparison between economic and environmental factors.
Results
The results indicated that, within the economic dimension, business dependency (22.9%) was the most influential factor. This highlights that the higher an organization’s dependence on natural resources and climate-sensitive processes, the greater its vulnerability to climate-related disruptions. Organizations unable to adapt to changing conditions may face rising operational costs, reduced productivity, or even closure. Following this, resource loss reduction (14.5%) and appropriate investment (13.6%) were identified as key priorities. Resource loss reduction emphasizes the importance of improving energy and raw material efficiency to lower costs and enhance productivity. Moreover, investment in innovative and sustainable technologies—particularly renewable energy and green innovation—was recognized as a critical strategy for enhancing organizational competitiveness. In the environmental dimension, loss of non-renewable water resources and modification of equipment and processes emerged as the most significant factors. These findings underscore the need for organizations to manage water resources efficiently, optimize industrial processes, and employ advanced technologies to reduce pollution and energy consumption.
Conclusion
The study’s findings suggest that organizations must adopt an integrated approach, simultaneously addressing economic and environmental dimensions, to effectively cope with climate change. Such a strategy enhances organizational resilience against climate-related threats. Recommended measures include reducing natural resource consumption, improving energy efficiency, investing in research and development of sustainable technologies, implementing incentive policies to reduce greenhouse gas emissions, and utilizing advanced technologies for waste management and pollution control. These insights provide valuable guidance for industry managers and policymakers in designing strategic plans and macro-level policies. Furthermore, the present study can serve as a foundation for future research aimed at developing comprehensive and innovative models for climate change management.
کلیدواژهها [English]
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