Developing and presentation of appropriate tools to measure the level of compliance with the criteria affecting the environmental performance of industries using the fuzzy DANP approach

Document Type : Research Paper


Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran


The main purpose of this study is to provide appropriate tools for measuring the level of compliance with environmental criteria. In order to achieve this importance, the research process has been carried out in two separate stages. First, after studying the theoretical foundations of the research, in order to identify environmental criteria, a qualitative research method with a descriptive phenomenological approach was used. By conducting purposive sampling until reaching the saturation stage, complete interviews were conducted with 15 people and the validity of the results was obtained by using the research background, referring to the participants and obtaining their agreement. In the second stage, in order to determine the weight and importance of the identified criteria, this issue was addressed by designing a questionnaire and consulting environmental experts with the help of the fuzzy DANP (DEMATEL based ANP) technique. According to the identified criteria and determining the weight and importance of each of them by designing and introducing a standard questionnaire as a tool to measure the degree of compliance, the main purpose of the study was achieved. The result of the research in the first stage is identifying 20 criteria and classifying them into 4 general categories and in the second stage determining the weight and prioritization of each of the above criteria and introducing appropriate tools for observing environmental criteria. Findings of the research are effective in better knowledge and understanding of environmental criteria and the extent of their observance, development of environmental accounting standards by industry and encouraging organizations to implement green accounting and will have desirable consequences.


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Volume 13, Issue 2
July 2022
Pages 1465-1476
  • Receive Date: 27 January 2022
  • Revise Date: 01 March 2022
  • Accept Date: 06 March 2022