1. چارچوب شناسایی مؤلفههای با اهمیت پایداری در صنعت بورس با استفاده از رویکرد تحلیل سلسلهمراتبی فازی.
- Author
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شیما احمدی, علی رحمانی, سیدعلی حسینی, and سعید همایون
- Subjects
SUSTAINABLE development reporting ,RESOURCE allocation ,TRUST ,GOVERNMENT business enterprises ,ECONOMIC expansion ,MACROECONOMICS - Abstract
Considering the important role of the exchange industry in the optimal allocation of resources and economic growth, as well as promoting a culture of attention to sustainability issues, the purpose of this study is to provide a comprehensive framework of material sustainability criteria in the exchange industry for integration into strategies, performance measurement, evaluation and reporting. In order to identify material sustainability criteria in the Iranian exchange industry, the findings of Ahmadi et al research (1401) which include 33 criteria and 352 sub-criteria have been used as a basis. In order to formulate a local framework, the participation of 21 industry experts was used to modify the criteria identified in the Ahmadi et al, according to the culture of Iran. Finally, after finalizing sustainability framework of the Iranian exchange industry, in order to evaluate materiality and prioritize the main criteria, the Fuzzy AHP method has been used. Considering the extensive effects of exchanges from the perspective of financing economic enterprises and the government (through transaction fee tax and issuing bonds), the findings of this study indicate the priority of economic dimension over other sustainability dimensions. Macroeconomics, government and other regulators and trust and confidence have the greatest relative importance among all other criteria. On the other hand, due to the low emissions of exchanges, the relative importance of environment dimension criteria is less than other dimensions in the industry. [ABSTRACT FROM AUTHOR]
- Published
- 2022
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