بررسی تاثیر راهبری زیست محیطی، اجتماعی و شرکتی بر نوآوری سبز شرکتهای پذیرفته شده بورس اوراق بهادار تهران با توجه به نقش میانجی محدودیت های مالی و آگاهی محیطی مدیران

نوع مقاله : پژوهشی

نویسندگان
نیما اصانلو 1
محمد حسن اسماعیلی خطیبانی 2
1 استادیار، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
2 دانش آموخته کارشناسی ارشد، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
10.22034/smajournal.2025.544479.1132
چکیده
این تحقیق به بررسی تاثیر حاکمیت زیست محیطی، اجتماعی و شرکتی بر نوآوری سبز شرکت‌های پذیرفته شده بورس اوراق بهادار تهران با توجه به نقش میانجی محدودیت‌های مالی و آگاهی محیطی مدیران پرداخته است. قلمرو زمانی و مکانی تحقیق، سال های 1398 الی 1402 و در شرکت های پذیرفته شده بورس اوراق بهادار تهران است. روش تحقیق از نظر استنتاج، توصیفی بوده و از نظر طرح کلی، پس رویدادی است که به اطلاعات منتشره شرکت های بورس اوراق بهادار تهران طی بازه زمانی 1398 الی 1403 استناد می نماید. یافته های تحقیق حاضر نشان داد که بین راهبری زیست‌محیطی، اجتماعی و شرکتی بر نوآوری سبز شرکت های پذیرفته شده بورس اوراق بهادار تهران تاثیر مثبت و معنی داری وجود دارد (05/0>P)؛ همچنین محدودیت های مالی و آگاهی محیطی مدیران می‌تواند بین رابطه راهبری زیست‌محیطی، اجتماعی و شرکتی بر نوآوری سبز شرکت های پذیرفته شده بورس اوراق بهادار تهران تاثیر میانجی داشته باشند (05/0>P). راهبری زیست‌محیطی، اجتماعی و شرکتی نه تنها یک الزام اخلاقی و اجتماعی برای شرکت‌ها است، بلکه می‌تواند به عنوان یک عامل مؤثر در ارتقاء نوآوری سبز و بهبود عملکرد اقتصادی آنها در بورس اوراق بهادار تهران عمل کند. راهـبری زیست‌محیطی، اجتماعی و شرکتی با ایجاد شفافیت، پاسخگویی و جهت‌گیری پایدار، بستر مناسبی برای ارتقای نوآوری سبز فراهم می‌کند. به بیان دیگر، حاکمیت شرکتی پایدار می‌تواند هم‌افزایی میان مسئولیت اجتماعی و توسعه فناوری‌های دوستدار محیط‌زیست را تقویت نماید.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Investigating the impact of environmental, social and corporate governance on green innovation of companies listed on the Tehran Stock Exchange, considering the mediating role of financial constraints and environmental awareness of managers

نویسندگان English

Nima Osanlou 1
Mohammad Hassan Esmaili Khatibani 2
1 Assistant Professor, Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran
2 .Masters degree graduate, Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran.
چکیده English

This study examines the impact of environmental, social, and corporate governance on green innovation of companies listed on the Tehran Stock Exchange, considering the mediating role of financial constraints and environmental awareness of managers. The temporal and spatial scope of the study is from 2019 to 2023 and in companies listed on the Tehran Stock Exchange. The research method is descriptive in terms of inference and, in terms of general design, it is a post-event study that relies on information published by companies listed on the Tehran Stock Exchange during the period from 2019 to 2024. The findings of the present study showed that there is a positive and significant effect between environmental, social and corporate governance on green innovation of companies listed on the Tehran Stock Exchange (P<0.05); also, financial constraints and environmental awareness of managers can have a mediating effect between the relationship between environmental, social and corporate governance on green innovation of companies listed on the Tehran Stock Exchange (P<0.05). Environmental, social and corporate governance is not only a moral and social obligation for companies, but can also act as an effective factor in promoting green innovation and improving their economic performance in the Tehran Stock Exchange. Environmental, social and corporate governance provides a suitable platform for promoting green innovation by creating transparency, accountability and sustainable orientation. In other words, sustainable corporate governance can strengthen the synergy between social responsibility and the development of environmentally friendly technologies.

کلیدواژه‌ها English

ESG
green innovation
financial constraints
environmental awareness of managers
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 3
پاییز 1404
پاییز 1404
صفحه 1-24