تبیین میزان پای‌بندی به اهداف توسعه پایدار در صنعت نفت و گاز ایران

عزیزی, شهریار; جهانگیری, سجاد; عیوضی نژاد, سلمان

تبیین میزان پای‌بندی به اهداف توسعه پایدار در صنعت نفت و گاز ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

شهریار عزیزی ¹

سجاد جهانگیری ²

سلمان عیوضی نژاد ³

¹ دانشیار، دانشکده ی مدیریت و حسابداری ، دانشگاه شهید بهشتی ، تهران ، ایران

² کارشناسی ارشد مدیریت بازرگانی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران ایران

³ دکتری مدیریت بازرگانی، سیاست گذاری بازرگانی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران ایران

چکیده

اهمیت حفظ ظرفیت‌ها و منابع موجود بر روی کره زمین برای استفاده توسط نسل‌های آینده علاوه بر نسل‌های ایجاد تعادل میان جنبه‌های زیست‌ محیطی، اجتماعی و اقتصادی انواع فعالیت‌های توسعه‌ای بشر ضرورت پیدا کرده و منجر به ظهور مفهوم توسعه پایدار شده است. این پژوهش به کمک استاندارد GRI 11 به عنوان یک استاندارد ویژه گزارشگری پایداری در صنعت نفت و گاز، اهداف توسعه پایدار و میزان پای‌بندی به آن‌ها در صنعت نفت و گاز ایران را ارزیابی می‌کند. جامعه پژوهش، شرکت‌های نفت و گاز ثبت شده در بورس و فرابورس اوراق بهادار کشور بودند که بر اساس روش نمونه گیری غیر احتمالی در دسترس به تعداد 20 شرکت گزینش شدند. داده‌های مورد نیاز پژوهش از طریق تحلیل گزارش‌های یکپارچه (گزارش‌های هیات‌مدیره) منتشر شده توسط شرکت‌های مورد مطالعه استخراج شدند.نوع پژوهش حاضر به دو بخش تحلیل محتوای کیفی برای اهداف توسعه پایدار و GRI است و در بخش کمی برای رتبه بندی این عوامل از برنامه نویسی پایتون استفاده شده است. نتایج این پژوهش نمره 8/35% را به عنوان میانگین نمرات اهداف توسعه پایدار از نظر میزان پای‌بندی به آن‌ها در صنعت نفت و گاز ایران نشان می‌دهد. براساس نتایج به دست آمده در صنعت نفت و گاز ایران بیشترین توجه به اهداف مرتبط با بعد اجتماعی توسعه‌پایدار بوده و بعد از آن ابعاد اقتصادی و بعد محیطی بیشتر مورد توجه بوده اند؛ همچنین هدف شماره 3 (سلامت مطلوب و رفاه ) حائز بالاترین رتبه و هدف شماره 13 (اقدام برای اقلیم) پایین‌ترین رتبه را دارا بودند

کلیدواژه‌ها

توسعه پایدار

اهداف توسعه پایدار

صنعت نفت و گاز

استاندارد GRI

عنوان مقاله English

Explanation of adherence to sustainable development goals in Iran's oil and gas industry

نویسندگان English

shahriar azizi ¹

sajad jahangiri ²

salman eivazinezhad ³

¹ Associate Professor of Marketing, Department of Business Administration, of Management and Accounting, Shahid Beheshti University, Tehran, Iran

² Master of Business Administration, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

³ Phd of Business Administration, strategic managment, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

چکیده English

In the contemporary era, the concept of sustainability has gained considerable attention. The increasing emphasis on sustainability can be attributed to the imperative of achieving a balance among the environmental, social, and economic aspects of various human development activities, leading to the emergence of the concept of sustainable development. This research, utilizing the GRI 11 standard as a specific sustainability reporting standard in the oil and gas industry, considers Sustainable Development Goals (SDGS) as valid indicators and evaluates their attention in the Iranian oil and gas industry. For this purpose, companies listed on the stock exchanges, involved in industries related to oil and gas, were selected as samples for study. The necessary research data were obtained through the analysis of integrated reports (board of directors’ reports) published by the studied companies and were used to achieve the research objective .The results of this research, categorized as problem-solving, utilizing an inductive-deductive strategy and a mixed method, reveal a score of 35.8% as the average rating for SDGs concerning their attention in the Iranian oil and gas industry. According to the obtained results, the Iranian oil and gas industry show the highest attention to goals related to the social dimension of sustainable development (average score: 26.4%), followed by economic dimensions (average score: 21.1%), and finally, environmental dimensions (average score: 20.6%) receive comparatively less attention.

کلیدواژه‌ها English

Sustainable Development

Sustainable Development Goals (SDGs)

Oil and Gas Industry

GRI Standard

[1] Lu, H. E., Potter, A., Sanchez Rodrigues, V., & Walker, H. (2018). Exploring sustainable supply chain management: a social network perspective. Supply Chain Management: An International Journal, 23(4), 257-277.
[2] Mazzei, D., Baldi, G., Fantoni, G., Montelisciani, G., Pitasi, A., Ricci, L., & Rizzello, L. (2020). A Blockchain Tokenizer for Industrial IOT trustless applications. Future Generation Computer Systems, 105, 432-445.
[3] Melles, G. (2019). Views on education for sustainable development (ESD) among lecturers in UK MSc taught courses: Personal, institutional and disciplinary factors. International Journal of Sustainability in Higher Education.
[4] Goodarzian, F., Kumar, V., & Abraham, A. (2021). Hybrid meta-heuristic algorithms for a supply chain network considering different carbon emission regulations using big data characteristics. Soft Computing, 25(11), 7527-7557.
[5] Fahimnia, B., Sarkis, J., & Eshragh, A. (2015). A tradeoff model for green supply chain planning: A leanness-versus-greenness analysis. Omega, 54, 173-190.
[6] Golicic, S. L., & Smith, C. D. (2013). A meta‐analysis of environmentally sustainable supply chain management practices and firm performance. Journal of supply chain management, 49(2), 78-95.
[7] Sigam, C., & Garcia, L. (2012). Extractive industries: Optimizing value retention in host countries. Unctad, 1–54.
[8] Arena, M., Azzone, G., Ratti, S., Urbano, V. M., & Vecchio, G. (2022). Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry. Sustainable Development.
[9] KEIqbadi Amir Reza. (1400). Explanation of a model to evaluate the stability of the supply chain in the oil and gas industry based on the structural equation model. Journal of Human Capital Empowerment 129-146. (4) 2.
[10] Rezaei lori, G., salajeghe, S., maddahiyan, S. (2022). Designing a Good Governance Model for Systematic Extraction of Mines with Sustainable Development Approach (Case Study: Gol Gohar Industrial and Mining Complex, Sirjan). Management Research in Iran, 26(1), 31-54.(in persian)
[11] Shokouhyar, S., Seddigh, M. R., & Panahifar, F. (2020). Impact of big data analytics capabilities on supply chain sustainability: A case study of Iran. World Journal of Science, Technology and Sustainable Development.
[12] Geissdoerfer M, Savaget P, Bocken NMP, Hultink EJ. (2016). The Circular Economy – A new sustainability paradigm? Journal of Cleaner Production. 2017;143: 757-68.doi: https://doi.org/10.1016/j.jclepro.12.048.
[13] Koberg E, Longoni A. (2019). A systematic review of sustainable supply chain management in global supply chains. Journal of Cleaner Production, 207:1084-98
[14] Esfahbodi, A., Zhang, Y., & Watson, G. (2016). Sustainable supply chain management in emerging economies: Trade-offs between environmental and cost performance. International Journal of Production Economics, 181, 350-366.
[15] Walker, H., & Jones, N. (2012). Supply chain sustainability management across the UK private sector. Supply Chain Management: An International Journal, 17(1), 15-28.
[16] Nouri, F. A., Nikabadi, M. S., & Olfat, L. (2019). Developing the framework of sustainable service supply chain balanced scorecard (SSSC BSC). International Journal of Productivity and Performance Management.
[17] Mashayekhi, B., Mashayekhi, B., & Zare, S. (2021). Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company. Journal of Management Accounting and Auditing Knowledge, 10(39), 115-135.(in persian)
[18] Pizzi, S., Rosati, F., & Venturelli, A. (2021). The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. Business Strategy and the Environment, 30(1), 404-421.
[19] Kohanhooshnejad, R., & Altamimi, M. H. (2019). Principles of Environmental Requirements in Iran's Petroleum Contracts. Journal of Environmental and Natural Resource Economics, 3(4), 73-92. doi: 10.22054/eenr.2019.12470(in Persian)
[20] Stock Exchange Hall. (1402) Industries active in Iran stock exchange, available at https://talarebourse.com/industries-active-in-iran-stock-exchange/
[21] Eivazinezhad, S., Azizi, S., & Kheiri, N. (2024). Qualitative Content Analysis of Vision Statement: Comparing Commercial Banks of Four Islamic Countries. Innovative Business Development Strategies, 1(1), 85-101.(Persian)
[22] Zaeimi, M., malek akhlagh, E., eivazinezhad, S. (2024). Exploring and mapping of effective factors in the branding of family businesses. Management Research in Iran(persian)
[23] Zimon, G., Arianpoor, A., & Salehi, M. (2022). Sustainability reporting and corporate reputation: the moderating effect of CEO opportunistic behavior. Sustainability, 14(3), 1257.
[24] Curtó-Pagès, F., Ortega-Rivera, E., Castellón-Durán, M., & Jané-Llopis, E. (2021). Coming in from the cold: A longitudinal analysis of SDG reporting practices by Spanish listed companies since the approval of the 2030 agenda. Sustainability, 13(3), 1178.
[25] Ahmad S, Wong KY, Butt S. (2022). Status of sustainable manufacturing practices: literature review and trends of triple bottom-line-based sustainability assessment methodologies. Environmental Science and Pollution Research; 30.doi:10.1007/s11356-022-22172-z.