چارچوبی مفهومی برای توسعه گزارشگری پایداری در بخش عمومی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران

2 استادیار گروه حسابداری، واحد کرمانشاه. دانشگاه آزاد اسلامی، کرمانشاه، ایران

3 استادیار گروه حسابداری، واحد کرمانشاه. دانشگاه آزاد اسلامی، کرمانشاه، ایران.

چکیده

هدف: با توجه به اهمیت گزارشگری پایداری در بخش عمومی، هدف این پژوهش تبیین و تشریح چارچوب مفهومی گزارشگری پایداری بخش عمومی بر اساس نتایج پژوهش‌های انجام شده است.
روش: در این پژوهش ضمن مرور مبانی گزارشگری پایداری در پژوهش‌های خارجی و داخلی، فرایند‌ها و چارچوب نظری ارائه شده برای دستیابی به اهداف زیست محیطی، اجتماعی، انسانی و اقتصادی گزارشگری پایداری بخش عمومی مورد بحث و بررسی قرار گرفته است.
یافته‌ها: در این پژوهش علاوه بر تبیین چیستی و چرایی این شیوه گزارشگری، محرک‌ها، ابعاد، چارچوب‌ها و استانداردها، مزایا و چالشها و راهکارها و توصیه‌ها در قالب یک چارچوب مفهومی ارائه گردیده است.
نتیجه گیری: بی‌شک گزارشگری پایداری ابزاری حیاتی برای افزایش شفافیت، پاسخگویی و کارایی در بخش عمومی است. با پذیرش گزارشگری پایداری، نهادهای عمومی می توانند در دستیابی به اهداف توسعه پایدار، مدیریت موثر منابع و ایجاد آینده‌ای انعطاف پذیرتر و عادلانه برای همه ذینفعان مشارکت نمایند. پرداختن به ابعاد و اجزاء آن و اجرای توصیه‌های تحقیقات و مطالعات انجام شده می تواند راه را برای آینده‌ای پایدارتر از طریق گزارشگری موثر پایداری در بخش عمومی هموار نماید.
دانش افزایی: با توجه به اینکه طی چند سال اخیر، حرکت به سمت گزارشگری پایداری در سراسر جهان آغاز شده است اما گزارشگری پایداری در بخش عمومی در پژوهش‌های داخلی و خارجی به شکل بسیار محدود مورد بررسی قرار گرفته و پژوهش حاضر می تواند اطلاعات مفیدی در اختیار ذینفعان اطلاعات بخش عمومی قرارداده و منجر به توجه بیشتر به موضوع گزارشگری پایداری در بخش عمومی گردد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

A Conceptual framework for developing Sustainability reporting in the public sector

نویسندگان [English]

  • Mahdi Mahdavikhou 1
  • Maryam Nouraei 2
  • Mojtaba Chavoshani 2
  • Mehrdad Ghanbari 3
1 Ph.D. Student, Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran.
2 Assistant Professor of Accounting, Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran.
3 Assistant Professor of Accounting, Department of Accounting, Ker.C., Islamic Azad University, Kermanshah, Iran.
چکیده [English]

Objective: Given the importance of sustainability reporting in the public sector, the aim of this study is to explain and describe the conceptual framework of public sector sustainability reporting based on the results of research conducted.
Method: In this study, by reviewing the basics of sustainability reporting and content analysis of pervious research, the processes and theoretical framework presented for achieving the environmental, social, human, and economic goals of public sector sustainability reporting have been discussed and examined.
Findings: In this study, in addition to explaining the what and why of this reporting method, the drivers, dimensions, frameworks and standards, benefits and challenges, and solutions and recommendations have been presented in the form of a conceptual framework.
Conclusion: Sustainability reporting is undoubtedly a vital tool for increasing transparency, accountability, and efficiency in the public sector. By adopting sustainability reporting, public institutions can contribute to achieving sustainable development goals, managing resources effectively, and creating a more resilient and equitable future for all stakeholders. Addressing its dimensions and components and implementing the recommendations of research and studies can pave the way for a more sustainable future through effective sustainability reporting in the public sector.
Knowledge enhancement: The movement towards sustainability reporting has begun worldwide, but sustainability reporting in the public sector has been examined in very limited ways in domestic and foreign research, the present study can provide useful information to stakeholders of public sector information and lead to greater attention to the issue of sustainability reporting in the public sector.

کلیدواژه‌ها [English]

  • public sector
  • accountability
  • environmental
  • Sustainability reporting

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  • تاریخ دریافت: 28 اسفند 1403
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