ارائه الگویی برای شناسایی عناصر مهم گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا (س)، تهران، ایران

2 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا (س)، تهران، ایران

چکیده

هدف: با توجه به اهمیت پایداری در اسلام، شرکت‌های اسلامی می‌توانند با پایبندی به الزامات پایداری و گزارشگری پایداری، نقش مهمی را در توسعه پایدار ایفا کنند. در اسلام مفاهیم ارزشمندی برای پایداری وجود دارد. با وجودی که بعضی از نویسندگان، دیدگاه‌هایی در ارتباط با گزارشگری پایداری شرکتی با رویکرد اسلامی ارائه کرده‌اند، تاکنون الگوی جامعی برای شناسایی عناصر آن ارائه نشده است تا بتواند الگوهای متداول را با لحاظ‌کردن آموزه‌های اسلامی کامل کند. در این راستا پژوهش حاضر درصدد است تا الگویی برای شناسایی عناصر مهم گزارشگری پایداری شرکتی با تأکید بر اصول و ارزش‌های اسلامی، به‌منظور سنجش سطح افشای فعالیت‌های پایداری شرکت‌های اسلامی، از جمله شرکت‌های ایرانی ارائه کند.
روش: پس از بررسی گزارش‌های پایداری نمونه‌ای از شرکت‌های مورد تأیید شریعت در مالزی و اندونزی، بررسی گسترده ادبیات موضوع و نظرخواهی از خبرگان، عناصر اولیه الگو با استفاده از روش تحلیل مضمون استخراج شد و به‌کمک روش دلفی فازی، این عناصر غربال شدند. جامعه آماری در بخش اجرای روش دلفی فازی خبرگان گزارشگری پایداری و مالی اسلامی بودند که از طریق نمونه‌گیری هدفمند انتخاب شدند. عناصر اولیه شناسایی‌شده، در قالب پرسش‌نامه، برای غربالگری در سال ۱۴۰۱ برای آنان ارسال شد.
یافته‌ها: درمجموع، ۲۰۳ شاخص به‌عنوان عناصر اولیه الگو شناسایی شد. از کل شاخص‌های شناسایی‌شده، ۱۵۸ شاخص مرتبط با استانداردها و رهنمودهای گزارشگری پایداری متداول و ۴۵ شاخص مرتبط با فعالیت‌های مسئولیت‌پذیری اسلامی شرکت‌ها بود. شاخص‌ها بر اساس تشابه در قالب ۱۳ مؤلفه متداول و چهار مؤلفه اسلامی قرار گرفتند. مؤلفه‌ها نیز در قالب چهار بُعد اجتماعی، زیست‌محیطی، راهبری پایداری و اقتصادی دسته‌بندی شدند. در بُعد اجتماعی ۸۴ شاخص شناسایی شد که در مؤلفه‌های رضایت مشتریان، رفاه کارکنان، مشارکت در جامعه محلی و فعالیت‌های مسئولیت‌پذیری اجتماعی اسلامی طبقه‌بندی شدند. بُعد زیست‌محیطی شامل ۴۳ شاخص بود که در مؤلفه‌های مدیریت مصرف منابع طبیعی، مدیریت آلایندگی، نوآوری محصولات و خدمات و فعالیت‌های مسئولیت‌پذیری زیست‌محیطی اسلامی طبقه‌بندی شدند. ۴۶ شاخص شناسایی شده برای بُعد راهبری پایداری، در مؤلفه‌های رویه‌های گزارشگری پایداری، ساختار راهبری پایداری، حقوق سهام‌داران و راهبری شرعی قرار گرفتند. بُعد اقتصادی نیز شامل ۳۰ شاخص بود که در مؤلفه‌های عملکرد اقتصادی، تأثیرهای غیرمستقیم اقتصادی، مدیریت زنجیره تأمین، مبارزه با رشوه و فساد و فعالیت‌های مسئولیت‌پذیری اقتصادی اسلامی طبقه‌بندی شدند. در مرحله غربالگری با استفاده از روش دلفی فازی، در مجموع ۲۱ شاخص حذف شد و عناصر مهم الگو در قالب ۱۸۲ شاخص، ۱۷ مؤلفه و ۴ بُعد نهایی شد.
نتیجه‌گیری: با تأییدشدن اکثریت شاخص‌های شناسایی‌شده در الگو، می‌توان اذعان کرد که اغلب آن‌ها از دید خبرگان حائز اهمیت بودند. به‌علاوه، تأیید شدن اکثریت شاخص‌های اسلامی در هر یک از ابعاد الگو، اهمیت لحاظ کردن اصول و ارزش‌های اسلامی را در تکمیل عناصر الگو نشان می‌دهد. مطالعه حاضر می‌تواند تکمیل‌کننده مطالعات مربوط به گزارشگری پایداری و مالی اسلامی باشد و بستری را برای ایفای تعهدهای شرکت‌های اسلامی نسبت به خداوند متعال، ذی‌نفعان و محیط‌زیست فراهم کند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values

نویسندگان [English]

  • Seyed Ali Hosseini 1
  • Fatemeh Babaei 2
1 Associate Prof., Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
2 Ph.D. Candidate, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
چکیده [English]

Objective
Considering the importance of sustainability in Islam, Islamic companies can play an important role in sustainable development by adhering to sustainability requirements and sustainability reporting. In Islam, there are valuable concepts for sustainability. While some authors have explored corporate sustainability reporting from an Islamic perspective, a comprehensive model that incorporates Islamic teachings alongside conventional frameworks is yet to be developed. In this regard, this research aims to present a model for identifying the key elements of corporate sustainability reporting with an emphasis on Islamic principles and values to gauge the Islamic companies sustainability activities disclosure level, including Iranian companies.
Methods
After identifying the primary elements of the model through a review of sustainability reports from a sample of Shariah-compliant companies in Malaysia and Indonesia, conducting an extensive literature review, and gathering expert opinions through thematic analysis, the fuzzy Delphi method was employed for further refinement. The statistical population in the implementation of the fuzzy Delphi method was sustainability reporting and Islamic finance experts who were selected based on purposive sampling and the identified initial elements were sent to them in the form of a questionnaire for screening in 2022.
Results
In total, 203 indicators were identified through the review of sustainability reports of a sample of Shariah-approved companies in Malaysia and Indonesia, an extensive review of the literature, and soliciting opinions from experts using the thematic analysis method. Out of the total identified indicators, 158 indicators were related to conventional sustainability reporting standards and guidelines, and 45 indicators were related to companies' Islamic responsibility activities. Based on similarity, the indicators were placed in the form of 13 conventional components and four Islamic components. The components were also categorized in the form of four social, environmental, sustainability governance, and economic dimensions. In the social dimension, 84 indicators were identified which were classified into customer satisfaction, employee welfare, participation in the local community, and Islamic social responsibility activities components. The environmental dimension included 43 indicators classified into natural resource consumption management, pollution management, product and service innovation, and Islamic environmental responsibility activities components. The 46 identified indicators in the sustainability governance dimension were included in the components of sustainability reporting procedures, sustainability governance structure, shareholders' rights, and Sharia governance. The economic dimension also included 30 indicators classified into economic performance, indirect economic effects, supply chain management, the campaign against bribery and corruption, and Islamic economic responsibility activities components. In the screening stage using the fuzzy Delphi method, 21 indicators were removed and the model key elements were finalized in the form of 182 indicators, 17 components, and four dimensions.  
Conclusion
By validating the majority of the indicators identified in the model, it is evident that they are deemed significant from the perspective of the experts. In addition, the confirmation of the majority of Islamic indicators in each dimension of the model shows the importance of considering Islamic principles and values in completing the model elements. This research contributes to the body of knowledge on sustainability reporting and Islamic finance, offering a framework for Islamic companies to fulfill their obligations to God, stakeholders, and the environment.

کلیدواژه‌ها [English]

  • Corporate sustainability reporting
  • shariah approved companies
  • Islamic responsibility activities
  • Thematic analysis
  • Fuzzy Delphi

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