管理者视角下的伊朗上市公司环境会计信息披露研究外文翻译资料

A Study of Managers Point of View on Environmental Accounting Information Disclosure of Listed Companies in Iran

Mahdi salehi1, Mahdi Moradi1, Sima Hamzeh

1. Introduction

Unbalanced use of natural resources makes us feel the need to legislate regulations to protect our environment; to do so we must know the expenses we impose on nature.

Given the fact that corporate financial performance is related, in part, to a companyrsquo;s environmental performance, stakeholders are increasingly paying more and more attention to environmental issues in a company. Investors and financial analysts need environmental information to evaluate overall performance and estimate environmental risks; governments need information to implement environmental regulations; and consumers need the information to protect their own rights. As a response, many companies have taken on the responsibility for environmental reporting and disclosure, by which they can provide information about environmental performance and sometimes corporate social responsibility and sustainable development, meeting the needs of the financial markets and at the same time providing itself with a positive environmental image.

The main goal of environmental accounting is to increase the accountability of the firms in order to prevent unrestrained damage to the environment. Giving prominence to the damages of obliviousness may attract the attention of domestic societies temporarily but the need to legislate a comprehensive law remains still. As mentioned the laws concerning the environment are inadequate but even these inadequate laws are not being implemented because of not paying enough attention to educate the managers about the environment as our number one supplier. The mainframe for performing these laws inaction is to be concerned preserving the environment for the next generation. Disclosure has a positive effect on publics opinion about the firm which leads to added value for the firm. This may be a great motive for the serious executives of the firm. Considering various motives of managers in different companies around the world, this study aims to measure Iranian managersrsquo; view on disclosing environmental effect of their firms activity. Do they have a motive to do so? Are they willing to disclose or not? What are the obstacles their encountering? Are there ways to remove them? The concept of Environment and Environmental Accounting: Environment is being used a lot but understood little nowadays. In Latin Environment means all the things surrounding us. But today it carries a very complex social, biological and physical concept in Ecology. It is a cake-like body which includes lithosphere, Biosphere, Atmosphere, and Hydrosphere. Environmental accounting is the activities to enable accounting system in recognizing, recording and reporting the effects and causes of demolishing the environment. Environmental accounting measures and evaluates the environmental data about the firms activities and considers them in the process of decision-making, controlling, reporting and calculating the cost of goods and services. In February 2005 the ministry of environmental of Japan defined Environmental Accounting: Environmental Accounting concentrates on sustainable development, effective communication with the society and following the actions considered preserving the environment. It gives the companies the information mentioned below: The expenses of preserving actions. The benefit of these actions. Providing the best measuring tool in the world. Connecting the previous three preserving the environment means any action to prevent damage or reduce the effects of any socio-economic action affecting it or making it hard to preserve (Sumiani et al., 2007).

1.1 Background and status of Environmental Accounting

In the middle 70s the industrial companies encountered the concept of environmental debts. The mentioned companies first refused to report the damages caused by their activities but as the damages continued growing they had to do so (Cormier and Magnan, 1999).

In 1990 financial accounting standards board (FASB) published the journal number6-90 under the name 'capitalizing environmental pollution expenses.” They concluded that there must be a plan to estimate the damages and reduce them (Sinclair and Estelle, 2003).

Disclosing environmental expenses, debts and liabilities:

Categorizing and disclosing the environmental expenses in financial statements includes:

A) Environmental expenses which are referred to as expenses, debts or liabilities.

B) Expenses or damages that are not mentioned in the financial statements.

C) Liabilities.

Environmental expenses:

There are two questions needed to be responded in order to take these expenses in to account properly. First, is there an especial environmental expense which can be considered extraordinary items?

Extraordinary items are defined as:

a) They are not expected to happen in some years.

b) They are not results of normal activities.

c) They are not depended on the decisions of managers or owners.

An example is the explosion of a nuclear reactor.

Second, should these expenses be categorized in operational expenses or non-operational expenses?

In most cases the answers is operational but sometimes it is not; like cleaning an abandoned lot.

2. Literature review

Ho et al. (1994) studied 182 companies and found that only 9 out of these 182 companies(4.9 percent) disclosed environmental information in their annual reports for the year 1991.In Korea, the study of Choi (1998) reveals that out of 770 listed companies 64 companies disclosed environmental information in their audited semi-annual financial statements for the year 1997.

Tsang (1998) conducted a longitudinal study of social

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管理者视角下的伊朗上市公司环境会计信息披露研究

Mahdi salehi1, Mahdi Moradi1, Sima Hamzeh

1.前言

自然资源的不合理使用让我们认识到使用法律规范保护环境的必要性；要做到这一点，我们必须了解我们对自然的支出。

鉴于公司的财务业绩是相互关联的这一事实，企业的环境绩效作为财务业绩的一部分，越来越多的股东们对于公司的环境问题投入更多关注。投资者和财务分析师需要环境信息来评估企业整体表现和估计环境风险；政府需要信息来执行环境法规；消费者也需要这些信息来保护自己的权利。作为回应，很多公司都承担起了环境报告和披露的责任，比如说，公司可以提供有关环境绩效的信息或者提供企业社会责任和可持续发展的信息来满足金融市场的需求，同时为自己提供一个积极的环境形象。

环境会计的主要目标是增加企业的责任使其免于对环境的无限制的损害。考虑到遗忘的危险的显著性，虽然可能会暂时引起国内社会的关注，但是全面立法的需要依然存在。正如前面提到的，有关环境方面的法制仍然不健全，但即使这些不健全的法律也没有被施行，因为教育管理者对于把环境作为我们的头号供应商这件事并不注重。将这些法律付诸行动的主要机制是为了关心保护下一代的生存环境。环境信息披露提升了公司在大众心中的形象，为公司带来附加价值，这或许为加强公司的人员管理提供了一个很好的动机。考虑到世界各地不同公司的不同管理者的动机，这项研究旨在衡量伊朗经理人关于披露环境信息对公司活动的影响的观点。他们是否有这样做的动机？他们是否愿意披露？他们面临了怎么样的障碍？是否有消除障碍的方法？环境与环境会计的概念：“环境”一词经常被使用，但是如今很少有人能够真正的理解它。在拉丁语中“环境”意味着我们周围的所有事物。但是如今它还包含了生态学中复杂的社会，生物和物理概念。环境仿佛蛋糕般的身体包括了岩石圈，生物圈，大气和水圈。环境会计是使会计系统能够识别，记录和报告拆除环境的效果和原因的活动。环境会计衡量并评估关于公司活动的环境数据，并在决策，控制，报告以及计算商品和服务的成本的过程中考虑这些信息。在2005年2月，日本环境部确定了环境会计：环境会计致力于实现可持续发展，有效的与社会沟通，并采取行动保护环境。环境会计给公司带来的信息如下所述：保存信息的行为所需要的支出。保存环境会计信息的行为带来的好处。环境会计信息的保存提供世界上最好的测量工具。从前三点信息出发，保护环境意味着任何防止损害以及减少影响或者使社会经济变得严峻的行为将难以持续（Sumiani等，2007）。

1.1环境会计的背景和现状

在70年代中期，工业企业面临环境债务的概念。上述公司首先拒绝报告活动所造成的损失，但随着损害持续增长，他们不得不这样做（Cormier和Magnan，1999年）。

1990年，财务会计准则委员会（FASB）使用“资本化环境污染费用”的名称发布了6-90号期刊，他们得出这样一项结论，必须有一个估算损失和减少损失的计划（Sinclair和Estelle，2003）。

环境费用，债务和负债披露：

在财务报表中分类和披露环境费用包括：

A）被称为费用，债务或负债的环境费用。

B）财务报表中未提及的费用或损失。

C）负债。

环境费用：

有两个问题需要回答，以便把这些费用正确入账。首先，是否有可以考虑的特殊的环境费用？

非常规项目定义为：

a）他们不会在几年内发生。

b）它们不是正常活动的结果。

c）他们不依赖于经理或所有者的决定。

一个例子是核反应堆的爆炸。

其次，这些费用应该分为运营费用还是非运营费用花费？

在大多数情况下，答案是可操作的，但有时不是，类似于清理一个废弃的垃圾场一样。

2.文献综述

Ho等人（1994）研究了182家公司，发现这182家公司中只有9家（4.9％）在1991年的年度报告中披露了环境信息。在韩国，Choi（1998）的研究显示，1997年，在列出的770家上市公司中有64家公司在其经审计的半年度财务报表中披露了环境信息。

从1986年开始到1995年的十年间，Tsang（1998）对银行，食品和饮料以及酒店等行业的社会和环境报告进行了长期的研究。研究人员发现，33家上市公司中有17家（52％）做了社交和年度报告中的环境披露。这项研究观察到在20世纪80年代后期稳步增长直至到1993年进入平稳状态的社会和环境披露。Kisenyi和Gray（1998）在乌干达只研究了四家公司，并观察到他们中没有任何一家公司在年度报告中做出任何环境披露。Savage（1994）研究了115家南非公司并发现大约63％的公司在年度报告中披露了环境披露信息，在报告上使用的是0.5号的字体。

史密斯和阿什克罗夫特（2007）的结论是，公司提供的数据不一定是真实的以及这些公司在阅读和分配环境费用方面表现不佳。是上述情况的结果他们未来将来会有很大的责任。 FASB的准则非常的有助于制定财务报表。

2.1研究概念模型

这一模型表明，环境利益和开支披露的趋势与这样做的障碍密切相关。 这两者都与经理人和董事会的观点有关。

图1. 研究的概念模型

揭露环境利益信息的倾向

经营者的观点

披露环境费用信息的倾向

信息披露面临的障碍

3.研究方法

由于本研究实践目的和收集数据的方式是描述性的同质性研究，所以我们的测量仪器是五个李克特的问卷，问卷的有效性由alpha;为0.77的Cronbachsalpha;计算。它表现出较高的有效性。它的可靠性由内容的有效性证明，意味着专家的观点。我们统计的部分是2003 - 2010年间在德黑兰证券交易所上市的所有公司。通过小组抽样选中了7 2个企业，然后在这些企业中继续进行随机抽样。

研究的假设：

根据研究的目的，下面的假设是研究中的假设：

H1：伊朗公司愿意披露自己的环境利益。

H2：伊朗公司愿意公开其环境信息花费。

H3：伊朗公司在披露环境报告时遇到障碍。

研究的结果

根据表1，大多数参与者是男性，具有学士学位。 会计专业毕业的占据80％以上。 如下表所示，大多数参与者具有5至10年的工作经验。

表1. 参与者的基本信息

在这一部分，我们通过使用比较二次测试的方法来测试研究的假设。 结果显示在表2和3中。

表2. 统计数字平均值比较的检验

表3. 假设检验的结果

通过研究表3，我们发现，在我们首次假设的95％的值下，T检验的结果是8.816，而由于有意义的数字是0.000，小于0.05，所以这个假设是有意义的。对于H0，“企业不愿透露其环境利益的信息”，我们发现T意味着有意义的，并且上下两个极限正向表示

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