سیاست‌گذاری در حسابداری سبز، راهکاری برای مقابله با سبزشویی

Akbari, P. & Shayegh, M. (2023). Analysis of the Effect of Green Human Resource Management and Corporate Social Responsibility on Sustainable Performance with the Mediating Role of Environment-Oriented Citizenship Behavior. Green Development Management Studies, 2(2), 41-66. doi: 10.22077/jgmd.2023.6079.1017 [In Persian] 

Alipour, M. (2025). Presentation of an Environmental Reporting Model: Based on the Global Reporting Initiative (GRI) Standards. Journal of Finance and Corporate Sustainability, 1(1), 129-152. doi: 10.30466/jfcs.2025.121753 [In Persian] 

Asnad F. Ghiami  S. Z. (2021) Investigating the direction of previous studies in the disclosure of environmental information and its impact on firm’s performance in Iran and the world, Journal of financial analysis, 5(1), 69-84. Link: https://ijfa.ir/?p=7399  [In Persian] 

Auditing Organization (2024), Sustainability Disclosure Standards, 1: General Requirements for the Disclosure of Sustainability-Related Financial Information, approved on July 21, 2024. https://audit.org.ir/codificated-standards?standardTypeCode=5&standardDocTypeCode=4&standardNo=[In Persian] 

Auditing Organization (2024), Draft Sustainability Disclosure Standard 2: Climate-Related Disclosures. https://audit.org.ir/codificated-standards?standardTypeCode=5&page=2[In Persian] 

Barati, H. (2022). Green Behavior of Employees in the Organization: Types, Components and Models. Green Development Management Studies, 1(2), 27-36. doi: 10.22077/jgmd.2023.6145.1022 [In Persian] 

Braga, S., Martínez, M. P., Correa, C. M., Moura-Leite, R. C., & Da Silva, D. (2019). Greenwashing effect, attitudes, and beliefs in green consumption. RAUSP Management Journal, 54(2), 226-241.‏ https://doi.org/10.1108/RAUSP-08-2018-0070.

Comprehensive Information System for Securities and Exchange Organization Publishers (Codal), https://www.codal.ir/[In Persian] 

de Freitas Netto, S. V., Sobral, M. F. F., Ribeiro, A. R. B., & Soares, G. R. D. L. (2020). Concepts and forms of greenwashing: A systematic review. Environmental Sciences Europe, 32, 1-12.‏ https://doi.org/10.1186/s12302-020-0300-3.

Delmas, M. A., & Burbano, V. C. (2011). The drivers of greenwashing. California Management Review, 54(1), 64–87. https://doi.org/10.1525/cmr.2011.54.1.64.

Dorei, M. H., Behboudi, O. & Moradi, M. (2023). The Impact of Environmental Innovations on Sustainable Business Performance, Investigating the Moderating Role of Market Turbulence: A Study of Korek Company in Erbil, Iraq. Green Development Management Studies, 2(2). doi: 10.22077/jgdms.2024.7088.1053 [In Persian] 

Ebrahimpour, M., Ilami Roud Maajani, F., Khosravi Zadband, H. (2016). Environmental Accounting and the Challenges towards It in Iran, Journal of Health Accounting, 4(3), 108-128. https://www.magiran.com/p1571608 [In Persian] 

Ecoact, (2022). The Big eBook of Sustainability Reporting Framework 2022. https://info.eco-act.com/en-gb/the-big-ebook-of-sustainability-reporting

Eskandari Sani, M. and Pottery, S. (2022) . Integration of Green and Circular Economy, a New Approach to Sustainable Income in Birjand City. Green Development Management Studies, 1(2),159-172. doi: 10.22077/jgmd.2023.6171.1023 [In Persian] 

Ghitti, M., Gianfrate, G. & Palma, L. The agency of greenwashing. J Manag Gov 28, 905–941 (2024). https://doi.org/10.1007/s10997-023-09683-8.

Gholamian Hosseinabadi, S., Ghaznavi Ghassouni, A. and Mostafavi, M.S. (2022). Investigating and Analyzing the Efficiency of Environmental Criminal Laws in Iran. Green Development Management Studies, 1(2), 91-104. doi: 10.22077/jgmd.2023.6140.1021 [In Persian] 

Hayati, N. , Hejazi, R. , Hosseini, S. A. and Bastani, S. (2018). Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis. Empirical Research in Accounting, 8(2), 43-70. doi: 10.22051/jera.2017.16466.1729 [In Persian] 

Hummel, K., & Jobst, D. (2024). An Overview of Corporate Sustainability Reporting Legislation in   

 the European Union. Accounting in Europe, 21(3), 320–355.   https://doi.org/10.1080/17449480.2024.2312145     

IFRS. (2021). About the International Accounting Standards Board.   https://www.ifrs.org/groups/international-sustainability-standards-board/   

Karamiverdi, F., Dehdar, F. A. R. H. A. D., Alibeiki, E., & Hosseini, M. M. (2023). Sustainable Reporting Function and Green Accounting Strategic Consequences (Cross-matrix analysis). Advances in Mathematical Finance and Applications, 8(1), 117-136.‏ doi: 10.22034/amfa.2022.1944934.1655.

Kazemi Nojedeh, M., Nonahal Nahr, A.A. & Mohammadzadeh Salteh, H. (2023) Content Analysis of the Policy Making Flow in Accounting and Presenting a New Approach in the Light of Chaos Theory. Accounting and Auditing Review, 30(4),747-780. doi: 10.22059/acctgrev.2024.365218.1008857 [In Persian] 

Khan, S., & Gupta, S. (2024). The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation. Sustainability Accounting, Management and Policy Journal, 15(5), 1038-1066.‏ https://doi.org/10.1108/SAMPJ-01-2022-0016.

Khan, S., & Gupta, S. (2023). Using a hermeneutic phenomenological approach to Twitter content: a social network’s analysis of green accounting as a dimension of sustainability. Qualitative Research in Financial Markets, 15(4), 672-692.‏ doi:10.1108/QRFM-02-2022-0031.

kiani,A. and shakarami,S. (2022). The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange.. Journal of Accounting and Management Vision, 5(65), 74-89.https://www.jamv.ir/article_154764.html [In Persian] 

Kumarasinghe, S., Will, M., & Hoshino, Y. (2018). Enhancing performance by disclosing more: some   evidence from Japanese companies. Pacific Accounting Review, 30(1), 110-128.‏

https://doi.org/10.1108/PAR-01-2016-0001

Leal Filho, W., Wall, T., Williams, K., Dinis, M. A. P., Martin, R. M. F., Mazhar, M., & Gatto, A. (2025). European sustainability reporting standards: An assessment of requirements and preparedness of EU companies. Journal of environmental management, 380, 125008.‏ https://doi.org/10.1016/j.jenvman.2025.125008

Majlis Research Center of the Islamic Consultative Assembly (2017), Sixth Five-Year Development Plan Law, approved on April 5, 2017. https://rc.majlis.ir/fa/law/print_version/1014547[In Persian] 

Marcatajo, G. (2023). Consumer protection from greenwashing. In The dark side of the business: An Italian perspective: Selected Papers from the 38th Symposium on Economic Crime (pp. 5–22). https://hdl.handle.net/10447/580330.

Marcatajo, G. (2022). Abuse of consumer trust in the digital market and the green market: the case of green washing in the Italian legal system. Journal of Financial Crime, 30(6), 1692-1705.‏ doi: 10.1108/JFC-10-2022-0242.

Nazaripour, M. & Zakizadeh, B. Investigating the Effect of Environmental Management Accounting Procedures on Minimizing Environmental Pollution from Plastic Materials. Green Development Management Studies, 2(2),186-206. doi: 10.22077/jgdms.2024.7131.1063[In Persian] 

Nikouei, Mahdi. (2023). Global environmental laws in the new year, Donya-e-Eqtesad, No. 5922, 11/10/2023, No. 4036407. https://donya-e-eqtesad.com/[In Persian] 

Nouraei, M.& Mohammadi Yarijani, F. (2024). The Effect of Organizational Environment Variables on the Relationship between Firm Sustainability Performance and Leverage Adjustment Speed. Green Development Management Studies, 3(1), 116-134. doi: 10.22077/jgdms.2024.7247.1072. https://sid.ir/paper/1170883/en [In Persian] 

Nooreddin, M. & Poorzamani, Z. (2022). Disclosure of Environmental Information in Financial Reporting, Journal of Accounting and Auditing Researches (Accounting Researches), 14(55) , 97-112. doi: 10.22034/iaar.2022.162394 [In Persian] 

Pulselli, R. M., Marchi, M., Neri, E., Marchettini, N., & Bastianoni, S. (2019). Carbon accounting framework for decarbonisation of European city neighbourhoods. Journal of cleaner production, 208, 850-868.‏ https://doi.org/10.1016/j.jclepro.2018.10.102

Rajaei, Z., Pour, S. & Soltani, M. (2023). The Effects of Green Intellectual Capital on Green Human Resource Management and Electronic Human Resource Management in Schools in Darmian County. Green Development Management Studies, 2(2),207-224. doi: 10.22077/jgdms.2024.6746.1042 [In Persian]

Research Center of the Islamic Consultative Assembly (2024), Seventh Five-Year Development Plan Law, ratified on May 22, 2024. https://rc.majlis.ir/fa/law/show/1809128 [In Persian]

Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504-512.‏ doi:10.1108/IJOES-03-2019-0056.

Sabbaghi, Sh. , Roo, A. and Asayesh, F. (2024). Social Branding Model for Sustainable Development (Case Study: Damdaran Dairy Company). Green Development Management Studies, 3(2), 153-170. doi: 10.22077/jgdms.2024.7433.1107[In Persian]

SASB, the state of disvlosure: an analysis of the effectiveness of sustainability disclousurein sec filing. (2017), https://www.sasb.org/wpcontent/uploads/2017/12/2017State- of-Disclosure-Report-web.pdf.

Sepasi, S., & Esmaeili Kajani, M. (2015). Green Accounting: A Model for Environmental Disclosure. Journal of Health Accounting, 4(1 (11)), 1-19. doi: 10.30476/jha.2015.17008 [In Persian]

Shahabi,S. , Jashidi Navid,B. and Ghanbari,M. (2025). Study of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices. Journal of Management Accounting and Auditing Knowledge, 14(55), 111-127. https://www.jmaak.ir/article_23618.html [In Persian]

Spaniol, M , Danilova-Jensen, E , Nielsen, M , Rosdahl, C & Schmidt, C. (2024). Defining Greenwashing: A Concept Analysis. Sustainability. 16. 9055. doi:10.3390/su16209055.

The Research Center of the Islamic Consultative Assembly (2021), Permanent Law on Value Added Tax, ratified on May 23, 2021. https://dotic.ir/news/9684  [In Persian]

Vahedi, M., Moradnejadi, H. & Sharifzadeh, M. Sh. (2023) Explaining the Application of Green Management in the Governorate and Subordinate Units in Ilam Province. Green Development Management Studies, 2(2),1-15. doi: 10.22077/jgdms.2024.7100.1056[In Persian]

West, T. O., & Peña, N. (2003). Determining thresholds for mandatory reporting of greenhouse gas emissions.‏ https://pubs.acs.org/doi/10.1021/es025786a

Winfield, M. (2014). Implementing environmental policy in Canada. Environmental Policy and Politics, 74-96.‏ https://sei.info.yorku.ca/files/2012/12/Implementing-Environmental-Policy-in-Canada.pdf

World Business Council for Sustainable Development (WBCSD), Sustainable development reporting: Strikin thebalance, 2002, http://wbcsdservers.org/wbcsdpublications/cd_files/datas/financial_capital/reporting_investment/pdf/SustainableDevReporting-Striking-the-balance.pdf

Yaghoubi, N. M. & Salehi, M. (2019). Investigating and Explaining the Implementation of Renewable Resource Management Policy in Direction of Sustainable Development of Sistan Region. Green Development Management Studies, 2(2), 124-151. doi: 10.22077/jgdms.2024.7003.1050 [In Persian]