Explain and Prioritize Information Disclosure Factors related to Sustainable Development Accounting with Fuzzy Approach

This research was conducted with the aim of explain and prioritize information disclosure factors related to sustainable development accounting with fuzzy approach" in ۲۰۱۹ of companies active on the Iranian Stock Exchange. Qualitative data were obtained through the study of research and credible sources in the field of sustainable development accounting and using coding through content analysis, the initial variables of the model were identified; ۶۱ indicators were extracted from the initial codes in ۴ dimensions including: environment, social factors. Economic and governance factors were categorized. In the quantitative section, the statistical population of the study included knowledgeable and professional and academic experts in the field of ac-counting. Using the targeted sampling method, ۲۵ experts were selected as statistical samples. In the quantitative part, using fuzzy Delphi technique in one step, the indicators were screened. In the next step, prioritization of criteria and sub-criteria was done by hierarchical analysis method with fuzzy approach; among the main criteria, environmental dimension with weight ۰.۴۰۵ in rank ۱ The social dimension with a weight of ۰.۲۹۶ was ranked ۲nd, the economic dimension with a weight of ۰.۱۸۶ was ranked ۳rd and the leadership dimension with a weight of ۰.۱۱۳ was ranked ۴th. Finally, based on the calculated final weight, the strategic approach to environmental impacts with a weight of ۰.۹۵۵ in the first place, management and efficiency in consumption in the second place, social development and humanity in the third place and management Waste and waste came in fourth.

کلیدواژه ها:

Accounting ، Sustainable Development ، Information ، Fuzzy