文章基本信息

标题：Investigating the Effects of Greenhouse Gas Emissions, Environmental Performance and Social Function on Financial Performance of firms listed on Tehran Stock Exchange
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作者：Ghasemi, Mohammad ; Mohammadi, Mosa ; Amin Panah, Chia 等
期刊名称：پژوهش حسابداری
印刷版ISSN：2251-8495
电子版ISSN：2538-1539
出版年度：2021
卷号：10
期号：4
页码：93-110
DOI：10.22051/jaasci.2021.27062.1543
出版社：Alzahra University
摘要：In recent years, due to the breadth and importance of corporate social responsibility, various researchers have examined new dimensions of this issue and they investigated its relationship with various issues such as corporate governance, corporate financial performance and economic conditions. The statistical population of this study is all firms listed on the Tehran Stock Exchange, which by using the sampling method, we investigated 98 firms for the period 2014 to 2015. For collecting information, we used financial statements of firms listed on the Tehran Stock Exchange as well as related databases. The results show that the emission of greenhouse gases of firms along with their environmental and social performance has a significant effect on the financial performance of firms listed on the Tehran Stock Exchange.
关键词：greenhouse gas emissions;Environmental Performance;social performance;firm’s financial performance