اهميت‌سنجي تكنيك‌هاي حسابداري زيست‌محيطي در صنعت فولاد

Abstract: The steel industry, as one of the energy-intensive an‎d polluting industries, faces numerous challenges in managing environmental impacts an‎d responding to sustainability requirements. In this regard, environmental accounting an‎d sustainability reporting play an important role in identifying, measuring, an‎d disclosing information related to resource consumption, environmental costs, an‎d environmental consequences of industrial activities. Therefore, examining the status of the application of environmental accounting approaches an‎d techniques in steel companies is of particular importance. This research is applied in terms of purpose an‎d has been conducted with a mixed approach (qualitative-quantitative). In the qualitative part of the research, in order to identify the dimensions an‎d components of environmental accounting in the steel industry, a systematic study of research literature, specialized documents, an‎d expert opinions were used, an‎d the data were examined through qualitative content analysis an‎d conceptual coding. Accordingly, the initial research framework has been extracted. In the quantitative part, data were collected through a structured questionnaire based on Analytic Hierarchy Process (AHP). The statistical population of the study included managers, experts, an‎d specialists in the fields of finance, environment, an‎d sustainability in steel companies. The results of this study can help identify the strengths an‎d weaknesses of steel companies in the field of environmental accounting an‎d sustainability reporting, an‎d pave the way for improving managerial decision-making an‎d promoting the transparency of environmental information in this industry. The results of the study showed that among the environmental accounting techniques in Iranʹs steel industry, water accounting an‎d energy accounting have the highest importance an‎d impact, an‎d they are also prioritized in terms of economic feasibility. Sustainability reporting an‎d green budgeting, as complementary techniques, have moderate operational benefits an‎d environmental effects. The analysis of the reasons for the non-implementation of environmental management accounting revealed that the main barriers include the lack of legal frameworks an‎d operational stan‎dards, insufficient reliable data, complexity of techniques, an‎d a focus on minimum disclosure requirements. According to the AHP results, economic feasibility, having the highest final weight, indicates that any technique that is economically costly is less likely to be implemented. These findings suggest that the successful implementation of environmental accounting in the steel industry depends on management support, the availability of accurate data, an‎d adherence to legal requirements an‎d international stan‎dards. Keywords: Sustainability, Environmental Management Accounting, Life Cycle Assessment, Material Flow Cost Accounting, Economic Feasibility.

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