Challenges and opportunities of implementing green accounting in Iran A literature review: with the content analysis approach of empirical researches

The purpose of this article is to study the challenges of implementing green accounting in Iran by examining research related to sustainable reporting procedures in the Iranian capital market. Green accounting is intended as a tool for identifying and assessing the impacts of activities on the environment and society. Information generated from this type of accounting can help to set sustainable goals and assess progress in achieving these goals. This article study the concepts and principles of green accounting and the challenges and opportunities of its implementation in Iran and emphasizes that the integration of green accounting in sustainability reporting can help improve communication with stakeholders and reduce the burden of the company in providing sustainable performance. Finally, accounting challenges are reviewed and suggestions are presented

کلیدواژه ها:

green accounting ، Challenges Sustainability reporting ، opportunities Sustainability reporting