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Ahmadi, Fatemeh, Parandin, Kaveh. (1404). Identification and Optimization of Social Responsibility Accounting Components Aimed at Minimizing Adverse Environmental Impacts Using Grey Wolf Algorithm. , (), -. doi: 10.22077/jgdms.2025.8895.1259
Fatemeh Ahmadi; Kaveh Parandin. "Identification and Optimization of Social Responsibility Accounting Components Aimed at Minimizing Adverse Environmental Impacts Using Grey Wolf Algorithm". , , , 1404, -. doi: 10.22077/jgdms.2025.8895.1259
Ahmadi, Fatemeh, Parandin, Kaveh. (1404). 'Identification and Optimization of Social Responsibility Accounting Components Aimed at Minimizing Adverse Environmental Impacts Using Grey Wolf Algorithm', , (), pp. -. doi: 10.22077/jgdms.2025.8895.1259
Ahmadi, Fatemeh, Parandin, Kaveh. Identification and Optimization of Social Responsibility Accounting Components Aimed at Minimizing Adverse Environmental Impacts Using Grey Wolf Algorithm. , 1404; (): -. doi: 10.22077/jgdms.2025.8895.1259

Identification and Optimization of Social Responsibility Accounting Components Aimed at Minimizing Adverse Environmental Impacts Using Grey Wolf Algorithm

مطالعات مدیریت توسعه سبز
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 09 تیر 1404
نوع مقاله: مقاله پژوهشی
شناسه دیجیتال (DOI): 10.22077/jgdms.2025.8895.1259
نویسندگان
Fatemeh Ahmadi* 1؛ Kaveh Parandin2
1Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran
2Department of Accounting, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran.
چکیده
Social Responsibility Accounting serves as a vital tool, enabling stakeholders to evaluate organizations' performance in addressing social responsibility issues based on the information disclosed by these organizations. This research aims to identify and optimize the components of Social Responsibility Accounting to minimize adverse environmental impacts, utilizing the Grey Wolf Algorithm (GWA) at Ilam International Cement Company. In the qualitative phase of the study, a systematic review was conducted to extract components of Social Responsibility Accounting with a focus on reducing negative environmental impacts. Initially, 178 relevant articles were selected, and after screening, 16 articles were identified as pertinent to the research topic. From these, 12 key components were extracted. In the quantitative phase, the Grey Wolf Algorithm was applied to data collected through questionnaires. The findings revealed that if the values of six components level of social responsibility, unusual activities, transparency in social responsibility accounting objectives, interaction and communication with stakeholders, integration of social responsibility accounting into planning and budgeting, and the level of expenditure and investment in social activities exceed one, then Social Responsibility Accounting aimed at minimizing adverse environmental impacts at Ilam International Cement Company is maximized. This research demonstrates that the application of the identified components and their optimization using advanced algorithms such as the Grey Wolf Algorithm can significantly assist organizations in achieving their environmental and social goals. The results of this study can serve as a guide for other industrial organizations to improve their environmental and social performance.
کلیدواژه‌ها
Social Responsibility Accounting؛ Environment؛ Grey Wolf Algorithm؛ Ilam City
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تعداد مشاهده مقاله: 92


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