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

نوع مقاله : مقاله پژوهشی

نویسندگان

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


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
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