Investigating the effect of stakeholders' pressure on choosing an active environmental strategy considering the interactive role of company size

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.

2 Accounting PhD , Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran.

3 Master of Accounting, Parandak Institute of Higher Education, Tehran, Iran,

Abstract

Considering the increase in the destructive effects of the companies' activities on the environment, the increase in the demand of the stakeholders to preserve the environment by applying environmental strategies, as well as the increase in the level of global competition, the present study examines the effect of the pressure of the stakeholders on The adoption of an active environmental strategy has been discussed. Also, the role of company size on the adjustment of the mentioned relationship was also tested. The statistical population of the research was formed by the managers of the management accounting unit of all the companies admitted to the stock exchange in all industries. Finally, the number of 220 companies on the Tehran Stock Exchange in 2023 was randomly selected as the research sample based on the Cochran volume determination method. After collecting information using a questionnaire, the resulting data were analyzed by factor analysis and path analysis using Excel and SmartPLS software. The research findings indicated that there is a positive and significant relationship between stakeholder pressure and the choice of environmental strategies, and company size cannot weaken the relationship between stakeholder pressure and environmental strategies. Therefore, companies can respond to the needs of stakeholders in line with environmental issues by choosing an active environmental strategy and as a result, gain legitimacy, create a competitive advantage and attract unlimited resources.

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Scientific journal of motaher auditing studies
Volume 2, Issue 3 - Serial Number 5
Autumn Quarterly
October 2024

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