دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Modeling the Functional Performance Outcomes of Green HRM: The Mediating Role of Green Innovation and Transformational Leadership برازش مدل پیامدهای عملکردی مدیریت منابع انسانی سبز: نقش میانجی نوآوری و رهبری تحول‌آفرین سبز 3773 10.22077/jgdms.2025.8862.1255 FA ماجد القطرانی دانشجوی کارشناسی ارشد مدیریت، دانشگاه شیراز، شیراز، ایران. علیرضا امینی دانشیار بخش مدیریت دانشگاه شیراز، شیراز، ایران حبیب اله رعنایی کردشولی دانشیار بخش مدیریت دانشگاه شیراز، شیراز، ایران Journal Article 2025 01 30 Introduction Human capital is increasingly recognized not merely as a cost, but as a strategic asset pivotal for gaining a competitive advantage. In the contemporary economic landscape, this focus on human potential has converged with the urgent global mandate for sustainability, compelling organizations to embrace the “Green Economy.” Within this paradigm, Green Human Resource Management (GHRM) has emerged as a vital framework, systematically integrating eco-friendly practices into core HR functions—such as recruitment, development, and compensation—to foster long-term sustainable growth. Theoretical discourse suggests that GHRM enhances organizational performance by stimulating Green Innovation (GI) and empowering Green Transformational Leadership (GTL). These factors act as essential catalysts, translating human capital into superior environmental and financial outcomes. Leaders who adopt a “green” transformational approach inspire employees to pursue environmental goals, while innovative processes enable organizations to address ecological challenges efficiently. Despite this growing academic interest, there remains a critical gap in empirical evidence regarding the application of these concepts within emerging economies—particularly in regions like Basra, Iraq. Facing severe environmental degradation, climate change, and resource constraints, organizations in Basra are under mounting pressure to adapt. Addressing this contextual gap, this study investigates the impact of GHRM on organizational performance, specifically examining the mediating roles of GI and GTL from the perspective of employees within the Basra Governorate. By synthesizing these elements, this research illuminates how organizations can leverage sustainable HR strategies to navigate the complexities of environmental stewardship while simultaneously driving performance excellence in challenging institutional environments.   <strong>Methodology</strong> This research is quantitative in nature, applied in purpose, and descriptive-correlational in design. It is a cross-sectional study. The statistical population consisted of 1,600 managers, supervisors, and employees across various departments of the Basra Governorate. Using random sampling and Cochran's formula, a sample of 310 individuals was selected. Data were collected using questionnaires on GHRM practices by Mousa and Othman (2020), green innovation by Wang et al. (2021), green transformational leadership by Singh et al. (2020), and organizational performance by Kim (2004). The face and content validity of the questionnaires were confirmed by experts in the field, and convergent and discriminant validity were assessed using confirmatory factor analysis. The reliability of the questionnaires, measured using Cronbach's alpha, was found to be above 0.7 for all research variables. Data analysis was conducted using structural equation modeling (SEM) with Smart PLS 4.0 software.   <strong>Findings</strong> The findings revealed a significant relationship between GHRM practices and organizational performance (T=2.014, P=0.044), green innovation (T=17.51, P<0.05), and green transformational leadership (T=13.57, P<0.05). However, no significant relationship was found between green transformational leadership (T=0.03, P=0.976) and green innovation (T=0.44, P=0.654) with organizational performance (P<0.05). Additionally, GHRM practices did not significantly impact organizational performance through the mediating role of green transformational leadership (P<0.05). Similarly, GHRM practices did not significantly affect organizational performance through the mediating role of green innovation (P<0.05). <strong> </strong> <strong>Discussion and Conclusion</strong> This study underscores the pivotal role of Green Human Resource Management (GHRM) in fostering environmentally conscious organizations. Our findings consistently validate that GHRM practices act as a primary driver for organizational performance, aligning with established literature by enhancing employee motivation, retention, and corporate social responsibility. Furthermore, the research confirms that GHRM significantly stimulates Green Innovation (GI) and facilitates Green Transformational Leadership (GTL), supporting the resource-based view that GHRM is essential for building the human capital required for environmental advancement. However, our results diverge regarding the direct impact of GI and GTL on broader organizational performance. Unlike prior literature—which often analyzes performance at the aggregate organizational level—this study adopted a specific unit-level analysis. We speculate that this shift in scope, combined with a focus on general performance metrics rather than strictly sustainability-specific outcomes, accounts for the lack of significant direct paths and the subsequent rejection of our mediation hypotheses. This highlights that sustainability impacts are highly contingent upon the scale of analysis and organizational context. Despite these findings, the practical implications remain compelling. To achieve sustainable excellence, managers must treat GHRM not as an isolated function but as a cornerstone of corporate strategy. Organizations are encouraged to embed green values into recruitment and talent acquisition, provide targeted sustainability training, and empower employees through green ideation workshops. By fostering a collaborative culture that incentivizes sustainable initiatives and provides autonomy for green innovation, companies can create a self-reinforcing cycle of engagement. Ultimately, while the mediation hypotheses were not supported in this specific context, GHRM remains a fundamental engine for aligning organizational practices with environmental stewardship, paving the way for both long-term resilience and enhanced societal value. هدف اصلی تحقیق حاضر بررسی تأثیر اقدامات مدیریت منابع انسانی سبز بر عملکرد سازمان با توجه به نقش میانجی نوآوری سبز و رهبری تحول‌آفرین سبز بود. جامعه آماری تحقیق شامل 1600 نفر از مدیران، سرپرستان و کارکنان در واحدهای کاری مختلف استانداری بصره بود که با استفاده از روش نمونه‌گیری تصادفی و فرمول کوکران تعداد 310 نفر به عنوان نمونه آماری انتخاب شدند. جهت جمع‌آوری داده‌های تحقیق از پرسشنامه اقتباس شده از پژوهش‏های گذشته استفاده شد. جهت تجزیه و تحلیل داده‌های تحقیق از روش مدلسازی معادلات ساختاری با نرم افزار Smart PLS4.0 پرداخته شد. یافته‌های تحقیق نشان داد که اقدامات مدیریت منابع انسانی سبز بر عملکرد سازمان، نوآوری سبز و رهبری تحول‌آفرین سبز تاثیر معنادار دارد. بین رهبری تحول‌آفرین سبز و نوآوری سبز با عملکرد سازمان تاثیر معنادار وجود ندارد. همچنین، اقدامات مدیریت منابع انسانی سبز بر عملکرد سازمانی باتوجه به نقش میانجی رهبری تحول‌آفرین سبز تأثیر معنادار ندارد. اقدامات مدیریت منابع انسانی سبز بر عملکرد سازمان باتوجه به نقش میانجی نوآوری سبز تأثیر معنادار ندارد.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Strategic Human Resource Management and Environmental Performance with an Emphasis on Green Innovation, Self-Efficacy, and Person-Organization Fit: A Case Study of Private Hospitals in Mashhad مدیریت منابع انسانی راهبردی در عملکرد محیطی با تأکید بر نوآوری سبز، خودکارآمدی و تناسب فرد-سازمان: مطالعه موردی بیمارستان‌های خصوصی شهر مشهد 3772 10.22077/jgdms.2025.8790.1249 FA مهدی شکیبایی کارشناسی ارشد، مدیریت بازرگانی، مؤسسه آموزشی عالی غیر دولتی غیرانتفاعی عطار، مشهد، ایران بهاره ملکی استادیار گروه مدیریت، مؤسسه آموزشی عالی غیر دولتی غیرانتفاعی عطار، مشهد، ایران 0009-0007-9398-9661 وجیهه هوشیار استادیار گروه مدیریت، مؤسسه آموزشی عالی غیر دولتی غیرانتفاعی عطار، مشهد، ایران Journal Article 2025 01 20 <strong>Introduction</strong><br />A critical challenge facing healthcare managers globally is enhancing the environmental performance of hospitals. As large-scale operations, medical centers are significant consumers of energy and water, while also generating hazardous waste and wastewater. Without rigorous management, these institutions risk becoming substantial sources of environmental harm, offsetting the valuable services they provide to society. Consequently, hospital administrators must implement strategic policies and programs to mitigate ecological damage and improve organizational environmental performance. This performance encompasses various dimensions, including the integration of recyclable materials, reduction of pollution and waste emissions, improvement of energy efficiency, and minimization of hazardous substances. Crucially, employee behavior plays a pivotal role in driving these improvements. Hospital staff can significantly enhance environmental outcomes by adopting pro-environmental behaviors, such as proper waste management, optimal resource consumption (water and energy), adherence to environmental guidelines, participation in pollution reduction initiatives, and fostering environmental awareness among both colleagues and patients. These actions not only contribute to sustainable environmental goals but also reduce operational costs and bolster the hospital’s reputation within the community. Therefore, identifying the drivers that strengthen employees’ environmental performance is essential. Against this backdrop, this study examines the impact of Strategic Human Resource Management (SHRM) on environmental performance in private hospitals in Mashhad, with a specific focus on the mediating roles of green innovation, self-efficacy, and person-organization fit.<br /> <br /><strong>Methodology</strong><br />This study adopts an applied purpose and employs a descriptive-survey design for data collection. The statistical population comprised all experts working in private hospitals in Mashhad. The sample size was determined using Klein’s rule of thumb, resulting in a final sample of 220 participants. A non-probability sampling method was utilized, and data were collected through both library research and field surveys using standardized questionnaires. To measure the study variables, the following instruments were employed: Strategic Human Resource Management (SHRM) was assessed using the 25-item questionnaire developed by Ali, Li, and Wei (2018); self-efficacy was measured using the 6-item scale by Alisic and Wiese (2020); green innovation was evaluated using the 6-item instrument by Peng et al. (2024); person-organization fit was measured using the 3-item scale by Cable and DeRue (2002); and environmental performance was assessed using the 4-item questionnaire by Judge and Douglas (1998). Hypotheses were examined using Structural Equation Modeling (SEM) via SmartPLS 3 software. SmartPLS was selected due to the non-normal distribution of the data. Normality was initially assessed using the Kolmogorov-Smirnov test; since the significance level for all variables was less than 0.05, the assumption of normality was rejected, thereby justifying the use of Partial Least Squares (PLS-SEM). The reliability of the measurement model was confirmed using Cronbach’s alpha and composite reliability coefficients, both of which yielded acceptable results. Furthermore, validity was assessed from an expert perspective, with convergent validity evaluated through Average Variance Extracted (AVE) and discriminant validity assessed using the Heterotrait-Monotrait (HTMT) ratio index.<br /> <br /><strong>Findings</strong><br />Following the confirmation of reliability and validity, structural equation modeling (SEM) analysis revealed several significant relationships. First, Strategic Human Resource Management (SHRM) was found to have a significant positive impact on both green innovation and self-efficacy. Additionally, self-efficacy significantly influenced green innovation, which in turn had a significant positive effect on environmental performance. The analysis further indicated that self-efficacy plays a significant mediating role in the relationship between SHRM and green innovation. Finally, the findings demonstrated that person-organization fit acts as a significant moderator in the relationship between green innovation and environmental performance within private hospitals in Mashhad.<br /> <br /><strong>Discussion and Conclusion</strong><br />The findings of this study demonstrate that Strategic Human Resource Management (SHRM) practices significantly influence green innovation. Consequently, it is recommended that managers in private hospitals develop HR practices that explicitly integrate environmental values and ethics. Aligning HR management with pro-environmental policies not only strengthens employees’ pro-environmental behaviors and Green Organizational Citizenship Behavior (GOCB) but also fosters a supportive organizational culture and commitment. This alignment ultimately drives superior environmental performance and facilitates the achievement of green organizational innovation. Furthermore, the results indicate that employees operating under strategic HR frameworks tend to be self-motivated, viewing challenging tasks as opportunities to exercise judgment and demonstrate their capabilities. This sense of self-efficacy—the belief in one’s ability to successfully complete tasks and achieve goals—is a critical driver of motivation, performance, and job satisfaction. Employees with high self-efficacy are better equipped to cope with difficulties and are more likely to dedicate time and energy to innovative endeavors, including green initiatives. By enhancing intrinsic motivation, self-efficacy leads to greater effort and persistence in the face of challenges. Therefore, SHRM practices that prioritize employee development and skill enhancement can cultivate self-efficacy, thereby encouraging participation in green innovation and contributing to the organization’s overall environmental performance. Finally, this study highlights the critical moderating role of person-organization fit in the relationship between green innovation and environmental performance. Managers should focus on aligning organizational values with the personal environmental values of their employees, thereby creating a workspace conducive to the exchange of eco-friendly ideas. These recommendations, derived from the present study, provide a strategic roadmap for managers of private hospitals in Mashhad. By effectively integrating HR practices with green innovation initiatives, these institutions can enhance employees' environmental performance, which in turn boosts overall organizational performance. افزایش نگرانی‌ها در مورد محیط زیست و به دنبال آن، پیدایش استانداردهای بین المللی زیست محیطی، سبب اجبار سازمان‌ها به پذیرش استراتژی‌های سبز و اعمال مدیریت سبز در کلیه امور و موضوعات سازمانی شده است. هدف این پژوهش بررسی تأثیر مدیریت منابع انسانی راهبردی بر عملکرد محیطی در سطح فردی، از طریق نقش‌های خودکارآمدی، نوآوری سبز و تناسب فرد- سازمان بوده‌ است. این پژوهش از حیث هدف کاربردی و از حیث شیوه گردآوری اطلاعات، توصیفی-پیمایشی است. جامعه آماری، کلیه کارشناسان بیمارستان‌های خصوصی مشهد می‌باشد؛ بر اساس روش سرانگشتی کالین، تعداد اعضای نمونه 220 نفر در نظر گرفته شده است. ابزار جمع‌آوری داده‌ها، پرسشنامه های استاندارد پژوهش‌هایی نظیر علی، لی و وی (2018) و پنگ و همکاران (2024) بوده است. جهت سنجش روایی از نظر خبرگان و روایی همگرا و واگرا و تحلیل عاملی استفاده شده است. جهت سنجش پایایی از آلفای کرونباخ و پایایی مرکب استفاده شد. تحلیل داده‌ها با روش مدلسازی معادلات ساختاری و با نرم‌افزار اسمارت پی‌ال‌اس 3 انجام شد. نتایج نشان داد که مدیریت منابع انسانی راهبردی بر نوآوری سبز و خودکارآمدی تأثیر مثبت و معناداری دارد؛ نوآوری سبز بر عملکرد محیطی و خودکارآمدی بر نوآوری سبز تأثیر مثبت و معناداری دارد. مدیریت منابع انسانی راهبردی از طریق نقش میانجی خودکارآمدی بر نوآوری سبز تأثیر معناداری دارد؛ همچنین، نوآوری سبز بر عملکرد محیطی با نقش تعدیلگر تناسب فرد- سازمان تأثیر دارد. یافته‌ها حاکی از آن است که در طراحی اقدمات مدیریت منابع انسانی راهبردی (به طور خاص اقدامات متمرکز بر نوآوری سبز)، توجه به تقویت متغیر روانشناختی خودکارآمدی حیاتی می‌باشد. وجود خودکارآمدی می‌تواند انگیزه درونی افراد را برای مشارکت در وظایف چالش ‌برانگیز افزایش دهد و به افزایش تلاش‌ها در جهت رفتارهای نوآورانه سبز منجر شود. همچنین، همسویی ارزش‌های فردی و سازمانی می‌تواند به طور قابل‌توجهی بر تلاش‌ها به سمت نوآوری سبز و عملکرد محیطی تأثیر بگذارد.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Explaining the Model of Factors Affecting the Implementation of Green Supply Chain Based on the Circular Economy Approach تبیین الگوی عوامل مؤثر بر پیاده‌سازی زنجیره تأمین سبز مبتنی بر رویکرد اقتصاد چرخشی 3771 10.22077/jgdms.2025.8755.1246 FA مصطفی ابراهیم پور ازبری دانشیار، گروه مدیریت، دانشکده مدیریت و اقتصاد، دانشگاه گیلان، رشت، ایران. عاطفه عبدالهی دانش آموخته دکتری، گروه مدیریت، دانشکده مدیریت و اقتصاد، دانشگاه گیلان، رشت، ایران Journal Article 2025 01 16 <strong>Introduction</strong><br />Within the paradigm of the Circular Economy (CE), Green Supply Chain Management (GSCM) serves as a critical mechanism for optimizing resource utilization and addressing the environmental externalities inherent in traditional consumption patterns. Establishing a robust green supply chain—coupled with continuous performance monitoring—has become a prerequisite for organizational survival in today’s hyper-competitive global landscape. To effectively integrate GSCM with circular economy principles, organizations must achieve a strategic equilibrium between operational efficiency and environmental execution. The rapid economic and population growth witnessed in recent decades—driven by technological advancements, globalization, and urbanization—has led to unprecedented resource extraction and a surge in energy demand. Neglecting the environmental consequences of such expansion incurs significant remedial costs to mitigate ecological damage and waste. However, the escalating costs of environmental degradation, coupled with heightened public awareness and corporate concerns regarding quality of life, are compelling organizations to re-evaluate their growth strategies. Consequently, firms are increasingly adopting social and environmental performance solutions to ensure long-term sustainability. To enhance environmental outcomes, companies may implement cleaner production policies; conversely, to bolster operational performance, they often prioritize environmental innovations such as eco-design and green packaging. The successful application of GSCM within a circular framework is contingent upon unwavering support from top management and a firm commitment from the workforce. This study demonstrates that implementing a CE-based green supply chain fosters cleaner industries by reducing waste and pollution, enhancing resource efficiency (including natural, raw, and human capital), and promoting cross-sector collaboration. Ultimately, adopting GSCM is a strategic imperative that aligns economic profitability with environmental stewardship, requiring coordinated efforts from all stakeholders to secure business sustainability in a technologically advancing world.<br /> <br /><strong>Methodology</strong><br />This study employs a qualitative research design, specifically adopting a meta-synthesis approach. Meta-synthesis goes beyond a mere literature review by integrating and synthesizing qualitative findings through an interpretive lens. As an emerging methodology in qualitative research, it involves the systematic interpretation of existing studies to offer a novel, comprehensive explanation of the phenomenon under investigation. The sample for this meta-synthesis comprises selected qualitative studies, purposefully screened based on their relevance to the research question—specifically focusing on the criteria for Green Supply Chain Management (GSCM) within the framework of a circular economy.<br /> <br /><strong>Findings</strong><br />Over the past two decades, environmental protection and sustainability have emerged as critical imperatives across diverse industrial sectors. Consequently, governments and corporations worldwide have increasingly recognized the necessity of greening their supply chains. This transition is underscored by a fundamental shift in market dynamics, where competition is no longer confined to individual firms, but rather extends to the supply chains in which they operate. The growing consumer demand for eco-friendly products—spanning the entire flow of goods from raw material extraction and information exchange to final delivery—has necessitated a paradigm shift toward integrated supply chain management (SCM). This contemporary approach encompasses the entire product life cycle, from conceptual design to end-of-life recycling. Investing in the environmental performance of the supply chain offers substantial strategic advantages, including energy efficiency, pollution mitigation, waste reduction, enhanced value creation, and improved productivity across manufacturing and service sectors. Sustainable resource management is not merely a technical challenge of waste mitigation; it is a multifaceted issue that integrates economic, political, social, and ethical dimensions. Systems thinking—prioritizing the optimization of entire processes over individual components—has become central to this discourse and forms the core philosophy of the ‘circular economy’ (CE). Driven by market volatility, product diversification, shifting geopolitical landscapes, climate change, and resource scarcity, global economic models are moving beyond the traditional ‘linear’ paradigm (take-make-waste). Instead, there is a systemic transition toward a circular framework, where the ideal state is defined by the reduction, reuse, and recycling of materials within the production loop. Unlike the linear model, the circular economy emphasizes environmental stewardship by maximizing the utilization of renewable and recyclable resources while minimizing reliance on virgin raw materials and energy. Achieving this requires fundamental restructuring across the value chain, ranging from eco-design and production processes to the development of innovative business models. Ultimately, the circular economy redefines waste as a valuable resource, thereby extending product lifespans and securing natural capital for future generations.<br /><strong> </strong><br /><strong>Discussion and Conclusion</strong><br />This research aims to integrate Green Supply Chain Management (GSCM) with the Circular Economy (CE) by proposing a novel conceptual framework that encompasses economic, environmental, marketing, organizational, operational, and logistical functions. Addressing the current gap in sustainability literature, this study explores the synergistic relationship between GSCM and CE paradigms. By employing a meta-synthesis approach to review existing literature and external proposals, a comprehensive CE-based green supply chain framework was developed.<br />The proposed framework is structured as a four-dimensional hierarchy comprising organizational, operational, logistical, and marketing factors:<br /><br />Organizational Factors: These include two primary subcategories: <em>outsourcing</em> and <em>inter-organizational collaboration</em>.<br />Operational Factors: These are subdivided into <em>technological advancement</em> and <em>performance optimization</em>.<br />Logistical Factors: These encompass three critical areas: <em>knowledge optimization</em>, <em>transportation efficiency</em>, and <em>collaboration optimization</em>.<br />Marketing Indicators: These focus on two key outcomes: <em>financial performance</em> and <em>market share</em>.<br /><br />The implementation of this framework facilitates the development of cleaner industries. From a ‘clean production’ perspective, this study demonstrates that a CE-based green supply chain significantly reduces waste and pollution while fostering resource efficiency—pertaining to natural resources, raw materials, information, and human capital. Ultimately, this integrated approach promotes a balanced trajectory for economic, social, and environmental development. در اقتصاد چرخشی، مدیریت زنجیره تأمین سبز به­عنوان الگویی جهت استفاده بهینه از منابع و الگوی صحیح مصرف معرفی می­شود و بقا در محیط رقابتی را امکان­پذیر می­کند. ازاین­رو، در راستای ترکیب زنجیره تأمین سبز و اقتصاد چرخشی باید تعادلی میان شاخص­های اجرایی و عملیاتی سازمان ایجاد شود. در این پژوهش، باتوجه‌به شکاف موجود در ادبیات حوزه­های پایداری، زنجیره تأمین سبز و اقتصاد چرخشی چارچوبی جهت شناسایی عوامل مؤثر بر پیاده­سازی زنجیره تأمین مبتنی بر این دو پارادایم ارائه شد. چارچوب مدیریت زنجیره تأمین سبز مبتنی بر اقتصاد چرخشی شامل سلسله‌مراتب چهاربعدی است که شامل عوامل سازمانی، عملیاتی، لجستیکی و بازاریابی است. عوامل سازمانی شامل دو زیرمقوله برون­سپاری و همکاری بین سازمانی است. عامل عملیاتی شامل دو زیرمقوله فناورانه و بهینگی عملکرد است. عوامل لجستیکی شامل سه زیرمقوله بهینگی دانش، بهینگی حمل و نقل و بهینگی همکاری است و شاخص بازاریابی شامل دو زیرمقوله مالی و سهم بازار است. چارچوب پیشنهادی می­تواند صنایع پاک‌تری ایجاد کند. از دیدگاه تولید پاک این مطالعه نشان داد که ارائه زنجیره تأمین سبز مبتنی بر اقتصاد چرخشی، می­تواند به کاهش ضایعات و آلودگی، مصرف بهینه منابع، بهبود پایداری، همکاری، بهبود در استفاده از منابع (منابع طبیعی، مواد خام، اطلاعات و کارکنان) و توسعه اقتصادی، اجتماعی و زیست­محیطی منجر شود.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Advertising and Green Purchase Intention: The Mediating Role of Perceived Customer Orientation and Corporate Environmental Responsibility تبلیغات و قصد خرید محصولات سبز: نقش واسطه‌ای مشتری‌مداری ادراک‌شده و مسئولیت‌پذیری زیست‌محیطی شرکت 3725 10.22077/jgdms.2025.7759.1241 FA سعیده باباجانی محمدی گروه مدیریت، موسسه آموزش عالی فردوس مشهد، مشهد، ایران Journal Article 2025 01 06 <strong>Introduction</strong> Food safety and quality have emerged as critical challenges for modern societies. The widespread use of pesticides, chemical fertilizers, hormonal compounds, and preservatives has led to significant environmental degradation and adverse ecological consequences. While green products have successfully carved out a niche in global food markets, their production requires meticulous management due to specific supply chain demands. Paradoxically, some advancements in this sector have been associated with exorbitant environmental costs. Mitigating the damage caused by conventional agricultural practices—such as soil erosion and groundwater contamination—demands robust market support and shifts in consumption patterns. Existing research consistently demonstrates a consumer willingness to pay a premium for products characterized by social and environmental responsibility. Nevertheless, companies must exercise caution in their marketing strategies; consumers may perceive that an excessive focus on environmental protection comes at the expense of product quality, leading to unintended adverse effects. Furthermore, the efficacy of green advertising appeals is often contingent upon the individual’s level of environmental consciousness, rendering them less effective among less committed consumers. Additionally, framing environmental impacts primarily through personal shopping choices may inadvertently place the burden of preservation solely on the consumer, contradicting the belief that collective action from both consumers and corporations is essential. This research focuses on organic food products, given that food consumption contributes significantly to the environmental footprint of households. Consequently, modifying dietary consumption patterns is a viable pathway for reducing carbon dioxide emissions and mitigating climate change. Because purchasing green food is often driven by personal preferences—including health concerns, taste, and overall well-being—marketing appeals that focus exclusively on environmental benefits may prove counterproductive. Understanding the relative performance of organic products is crucial for companies, regardless of whether they employ an explicit green strategy. In marketing, superior product performance in a specific segment can confer a competitive advantage, whereas poor performance presents strategic risks and competitive vulnerabilities. While environmental concerns remain a primary motivator for purchasing organic food, they are frequently intertwined with beliefs regarding superior flavor profiles compared to conventionally produced alternatives. Consequently, organic commerce is increasingly overlapping with ethical trade. As social responsibility and sustainable development become central tenets of contemporary marketing research, the moral impetus to preserve the environment is cultivating a new class of consumers whose purchase decisions for organic products are inextricably linked to both health consciousness and environmental stewardship.   <strong>Methodology</strong> This study adopts an applied research design, employing a descriptive-analytical survey method. The target population consists of customers of organic restaurants in Mashhad, identified through consultation with food industry experts. In this research, organic restaurants are defined as establishments that prioritize natural and healthy food preparation—abstaining from additives and harmful substances—while maintaining a clear commitment to environmental protection for future generations. A non-probability convenience sampling method was utilized, resulting in a final sample of 384 participants. Data were collected using a standardized questionnaire adapted from Yang et al. (2022), and the instrument’s validity was confirmed through both content and construct validity assessments. <strong>Findings</strong> Descriptive analysis of the demographic data revealed that 79.7% of the respondents were male, while females accounted for the remaining 20.3%. The largest age cohort, representing 38% of the sample, fell within the 31–41 age range. Regarding educational attainment, the plurality of respondents (46%) held a bachelor’s degree. To assess the reliability of the research instrument, Cronbach’s alpha was calculated for all variables; as all values exceeded the threshold of 0.7, the instrument demonstrated satisfactory internal consistency. Finally, regarding hypothesis testing, since the t-values for all proposed paths surpassed the 1.96 threshold, it can be concluded that all research hypotheses were statistically supported.   <strong>Discussion</strong> <strong>and</strong> <strong>Conclusion</strong> Customer-centric organizations position the customer at the center of their strategic planning and execution, prioritizing resource allocation to address both current and latent needs. Conversely, ‘green empowerment’ advertising underscores the pivotal role of consumer agency, signaling that market demand is a primary driver of corporate environmental strategy and sustainability initiatives. While traditional green appeals often focus on individual environmental impact—thereby fostering a sense of personal responsibility—empowerment-based advertising highlights the consumer’s ability to influence corporate practices through purchasing decisions. By framing the consumer as a catalyst for organizational change, such messaging can simultaneously enhance corporate image and boost purchase intentions for organic food products. Drawing from these findings, it is evident that consumer perceptions of repurchase intention, loyalty, and price sensitivity are often mediated by perceived service ease and value alignment. Although the literature frequently notes that pro-environmental behavior among employees is voluntary and discretionary—contributing to an organization’s green image among stakeholders—our findings specifically highlight the external consumer-facing mechanism. Regarding firm size, while small enterprises may derive fewer benefits from green empowerment advertising compared to their larger counterparts, this strategy remains a potent tool for driving overall purchase intent. The observed disparity suggests that smaller firms may struggle to establish the same level of perceived environmental responsibility as large corporations when using these advertisements. Nevertheless, perceived customer orientation (a private benefit to the buyer) and perceived environmental responsibility (a public good) can coexist harmoniously, provided the advertising message effectively aligns both dimensions and the company is perceived to possess sufficient resources. Ultimately, these findings suggest that consumers employ a cognitive evaluation mechanism to optimize multiple performance factors simultaneously. Green appeals can signal that a company is dedicating significant attention and resources to environmental sustainability, thereby positively influencing purchase behavior. Consequently, managers should prioritize the integration of these dual benefits—customer orientation and environmental responsibility—into their communication policies to maximize the effectiveness of their green marketing strategies. امروزه با توجه به اهمیت روزافزون محصولات ارگانیک و سبز در سبد مصرف‌کنندگان، شناخت سازوکارهای ترغیب‌کننده برای هدایت قصد خرید در صنعت مواد غذایی به ضرورتی انکارناپذیر تبدیل شده است؛ در همین راستا، مطالعه حاضر با هدف بررسی تأثیر تبلیغات بر قصد خرید محصولات سبز، با تمرکز بر نقش میانجی «مشتری‌مداری ادراک‌شده» و «مسئولیت‌پذیری زیست‌محیطی شرکت» انجام شد. این پژوهش از نظر هدف، کاربردی و از منظر روش‌شناسی، یک مطالعه پیمایشی-تحلیلی است که جامعه آماری آن را مصرف‌کنندگان مواد غذایی ارگانیک در شهر مشهد تشکیل دادند و با استفاده از فرمول کوکران، ۳۸۴ نفر به عنوان نمونه انتخاب و داده‌های گردآوری‌شده با پرسشنامه استاندارد، توسط نرم‌افزارهای SPSS و SmartPLS تحلیل گردیدند. یافته‌های تحقیق نشان می‌دهد که تبلیغات نه تنها به طور مستقیم بر قصد خرید اثرگذار است، بلکه از طریق متغیرهای میانجیِ «مشتری‌مداری ادراک‌شده» و «مسئولیت‌پذیری زیست‌محیطی» نیز این قصد را به شکلی معنادار تقویت می‌کند. نتایج بیانگر آن است که تبلیغات، مؤثرترین استراتژی ارتباطی برای هدایت رفتار خرید است و آگهی‌های «توانمندسازی سبز» می‌توانند حتی در شرایطی که مصرف‌کنندگان از مقیاس فعالیت شرکت بی‌اطلاع هستند، به افزایش مشتری‌مداری ادراک‌شده کمک کنند. در نهایت، یافته‌ها مؤید این نکته است که اگر شرکت‌ها قصد ارتقای شهرت زیست‌محیطی خود را دارند، می‌توانند با استفاده از جذابیت‌های سبز و القای ادراکِ مقیاسِ بزرگِ شرکت، میان منفعت شخصی خریدار (مشتری‌مداری) و منفعت عمومی (مسئولیت زیست‌محیطی) هم‌افزایی ایجاد کرده و به نتایج مطلوب‌تری در بازار دست یابند.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Identifying the Facilitators of Green Entrepreneurship in the Oil Industry شناسایی عوامل تسهیل کننده کارآفرینی سبز در صنعت نفت 3724 10.22077/jgdms.2025.9162.1288 FA بیژن رضایی دانشیار، گروه مدیریت و کارآفرینی، دانشکده علوم اجتماعی، دانشگاه رازی، کرمانشاه، ایران. هدا نجف پور پژوهشگر پسادکتری، گروه مدیریت و کارآفرینی ، دانشکده علوم اجتماعی، دانشگاه رازی، کرمانشاه، ایران هدیه غلامی صوفیوند دانشجوی کارشناسی ارشد، گروه مدیریت و کارآفرینی، دانشکده علوم اجتماعی، دانشگاه رازی، کرمانشاه، ایران. Journal Article 2025 03 27 <strong>Introduction</strong> In the contemporary era, the escalating trajectory of global pollution and environmental degradation has transcended ecological discourse to become a central strategic imperative for nations and industrial conglomerates alike. The traditional “take-make-dispose” industrial paradigm is increasingly viewed as obsolete, necessitating a profound transition toward sustainable production and consumption frameworks. Within this context, Green Entrepreneurship (GE) has emerged as a formidable catalyst for sustainable development, offering a synergistic mechanism that balances ecological preservation with economic viability. GE does not merely aim to mitigate environmental harm; it functions as a strategic vehicle for resource optimization, the creation of “green-collar” jobs, and the fostering of resilient economic growth. The oil and gas sector, traditionally scrutinized as a primary contributor to global carbon footprints and environmental externalities, stands at a critical crossroads. The industry’s survival in a decarbonizing global economy hinges upon its ability to undergo a systemic metamorphosis—transitioning from conventional extractive practices to the adoption of cleaner technologies and sustainable operational models. However, the path to greening this sector is fraught with structural and systemic barriers. This research, therefore, seeks to deconstruct the facilitating factors of green entrepreneurship within the oil industry. By identifying the underlying drivers and proposing a robust strategic framework, this study provides actionable insights for stakeholders aiming to reconcile industrial output with environmental stewardship. <strong> </strong> <strong>Methodology</strong> This study adopts a qualitative research design predicated on Thematic Analysis (TA), a rigorous method used to identify, analyze, and interpret patterns of meaning (themes) within complex qualitative datasets. Given the specialized and technical nature of the oil industry, the research targeted a purposive statistical population comprising senior environmental officials and strategic managers within the oil sector and the Environmental Protection Agency. A dual-stage sampling strategy was employed: Purposive Sampling ensured the inclusion of high-level experts with deep domain knowledge, while Snowball Sampling facilitated access to a broader network of specialized professionals. Data collection continued until theoretical saturation was achieved—the point at which no new conceptual insights or thematic categories emerged from additional interviews. In total, 13 in-depth semi-structured interviews were conducted. To ensure the credibility and trustworthiness (validity) of the findings, a “Member Checking” and “Expert Review Feedback” strategy was implemented. This quality control process allowed the participants to validate the researcher’s interpretations, thereby minimizing bias and ensuring that the final themes accurately reflected the industry’s nuanced realities. <strong> </strong> <strong>Findings</strong> The demographic profile of the participants underscored a high degree of expertise, with over 90% holding advanced postgraduate degrees (Master’s or Ph.D.) and a minimum of 15 years of leadership experience in environmental and petroleum management. The qualitative data were processed through a multi-stage Coding Process (Open, Axial, and Selective). Initial codes were distilled into meaningful clusters, which were subsequently refined into organizing themes and ultimately consolidated into overarching themes. The analysis yielded 30 initial codes, 9 organizing themes, and 4 overarching themes that constitute the pillars of green entrepreneurship facilitation: Support and Empowerment Frameworks: This encompasses the cultivation of a “green culture,” the institutionalization of specialized educational initiatives, and the creation of financial and legal structures that incentivize sustainable risk-taking among entrepreneurs and students. Resource and Capability Development: Findings highlight the critical role of human capital optimization, visionary leadership, and a robust commitment to Research and Development (R&D) as prerequisites for green transition. Technological Innovation and Synergistic Collaboration: This dimension focuses on the development of “Innovation Ecosystems,” technological upgrading, and the fostering of cross-sectoral partnerships between industry, academia, and technology providers. Regulatory and Operational Barrier Mitigation: Addressing the specific technical, legal, and operational hurdles that historically stifle green initiatives within the petroleum sector. <strong> </strong> <strong>Discussion and Conclusion</strong> The findings of this study demonstrate that the transition of the oil industry toward green entrepreneurship is not a linear process but a multi-dimensional evolution. The identification of support systems, capability building, and technological collaboration as primary drivers aligns with the Resource-Based View (RBV) of the firm, suggesting that “green” competitive advantage is derived from unique, intangible intellectual and relational assets. Unlike previous studies that focused solely on regulatory compliance, our results emphasize the moderating role of green absorptive capacity and innovation ecosystems in transforming environmental pressures into economic opportunities. The analytical results suggest that while “Support and Empowerment” provide the necessary foundation, “Technology and Innovation” act as the engine of change. The notable synergy between human resource development and green technology underscores that technology alone is insufficient; it requires a workforce with the “green mindset” to implement it. This research concludes that the oil industry can pivot from being an environmental liability to becoming a model for green industrial transformation. Strategic Recommendations for Policy and Practice: To institutionalize these findings, the following policy-level strategies are proposed: Incentivized Green Financing: Implementing fiscal instruments, such as tax rebates and green credit facilities, specifically targeted at startups and SMEs deploying cleaner technologies in oil operations. Global Green Investment Hubs: Establishing specialized investment funds to attract international venture capital focused on “Green Petroleum” projects. Knowledge-Sharing Ecosystems: Formalizing “Triple Helix” networks—collaborations between government, industry, and universities—to facilitate technology transfer and knowledge diffusion. Academic-Entrepreneurial Bridging: Launching scholarship programs and “Green Incubators” within universities to cultivate the next generation of environmental specialists and entrepreneurs for the energy sector. By adopting this comprehensive and integrated approach, the oil industry can effectively navigate the transition to a sustainable energy era, ensuring both environmental integrity and long-term economic resilience. کارآفرینی سبز عامل مؤثری در کاهش آلودگی های زیست‌محیطی، توسعه اقتصادی، اشتغال‌زایی پایدار، استفاده کمتر از منابع و افزایش بهره‌وری در صنعت می باشد. پژوهش حاضر با توجه به نقش صنعت نفت در اقتصاد کشور و از طرفی در ایجاد آلودگی‌های زیست محیطی، به شناسایی عوامل تسهیل‌کننده کارآفرینی سبز در صنعت نفت می‌پردازد. این پژوهش با هدف کاربردی، رویکرد کیفی و روش تحلیل مضمون انجام شده‌است. ابزار گردآوری داده‌های پژوهش، مصاحبه‌های نیمه ساختاریافته بوده و نمونه‌گیری پژوهش، هدفمند و با روش گلوله‌برفی انجام‌ پذیرفت. جامعه آماری این پژوهش خبرگان دانشگاهی و خبرگان حوزه محیط زیست در صنعت نفت بوده که برای تعیین حجم نمونه از معیار اشباع نظری استفاده شد. جهت تجزیه و تحلیل داده‌ها، از کدگذاری با روش تحلیل مضمون استفاده شد. برای تأیید روایی و پایایی پژوهش، علاوه بر مرور دقیق و مکرر متن مصاحبه‌ها با هدف مأنوس شدن پژوهشگر با داده‌ها، از فرایندهای نظام‌مند شامل پیاده‌سازی دقیق مصاحبه‌ها، بررسی دوگانه کدگذاری توسط محققان و تأیید نهایی یافته‌ها با مشارکت‌کنندگان استفاده شد. نتایج حاصل از تحلیل مضمون مصاحبه‌ها، موجب شناسایی30 کد اولیه، 9 کد سازمان دهنده و 4 کد فراگیر گردید و عوامل تسهیل‌کننده کارآفرینی سبز در صنعت نفت عوامل مربوط به حمایت و توانمندسازی، عوامل مربوط به توسعه منابع و قابلیت‌ها، عوامل مربوط به فناوری، نوآوری و همکاری و عوامل مربوط به رفع چالش‌ها و بهبود شرایط معرفی گردید. اجرای عوامل تسهیل‌کننده شناسایی شده در این پژوهش نه تنها می‌تواند به کاهش آثار زیست‌محیطی صنعت نفت کمک کند، بلکه زمینه‌ساز رشد اقتصادی پایدار و ایجاد اشتغال مناسب و افزایش رضایت ذینفعان نیز خواهد بود. به منظور تحقق این هدف و توسعه پایدار کارآفرینی سبز در صنعت نفت، پیشنهاد می‌شود سیاست‌گذاران و فعالان این حوزه با اتخاذ رویکردی جامع و همکاری‌های بین‌بخشی، زمینه‌های اجرایی و حمایتی لازم را برای به‌کارگیری نوآوری‌ها و فناوری‌های سبز فراهم آورند تا صنعت نفت بتواند به عنوان الگویی موفق در تحقق توسعه پایدار و حفاظت از محیط زیست عمل کند.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 From Green Intellectual Capital to Green Supply Chain Performance: The Moderating Role of Big Data Analytics Capabilities از سرمایه فکری سبز تا عملکرد زنجیره تأمین سبز: نقش تعدیل‌گر قابلیت‌های داده‌کاوی کلان 3775 10.22077/jgdms.2025.8978.1269 FA معصومه عربشاهی گروه مدیریت،دانشکده علوم اداری،دانشگاه بین المللی امام رضا،مشهد،ایران Journal Article 2025 02 18 <strong>Introduction</strong><br />The escalation of global environmental exigencies has compelled organizations to integrate sustainability into core strategic frameworks, particularly within supply chain management (SCM). Concurrently, the transition from physical-asset-based economies to intellectual-capital-driven models emphasizes that sustainable competitive advantage now hinges on the identification and deployment of intangible resources. In this paradigm, Big Data Analytics (BDA) acts as a critical enabler, transforming voluminous, fragmented data into actionable insights that optimize coordination and efficiency across supply chain nodes. Despite this, empirical evidence linking specific dimensions of “Green Intellectual Capital” (GIC)—human, structural, and relational—to “Green Supply Chain Performance” (GSCP) remains fragmented. This study addresses this gap by investigating the direct effects of GIC on GSCP, while critically examining the moderating influence of BDA capabilities. By exploring this nexus, we provide a sophisticated understanding of how technological infrastructure amplifies the strategic value of intellectual resources in the pursuit of environmental sustainability.<br /><strong> </strong><br /><strong>Methodology</strong><br />Adopting a descriptive-correlational design, this study utilizes a survey-based methodology to examine small and medium-sized enterprises (SMEs) in Iraq. A sample of 280 managers and senior executives was selected via convenience sampling. The research instrument comprised a standardized questionnaire adapted from Al-Khatib and Shohiber (2022), operationalizing GIC dimensions, BDA capability, and GSCP. To ensure rigor, the measurement model was validated through Confirmatory Factor Analysis (CFA), assessing convergent validity via Average Variance Extracted (AVE > 0.5) and divergent validity via the Fornell-Larcker criterion. Internal consistency was confirmed through Cronbach’s alpha and Composite Reliability (CR) metrics. The theoretical model was evaluated using Structural Equation Modeling (SEM) within SmartPLS 3, ensuring a robust statistical foundation for hypothesis testing.<br /> <br /><strong>Findings</strong><br />The empirical analysis reveals a highly significant predictive relationship between GIC and GSCP (R² = 0.701), confirming that intellectual capital is a primary determinant of environmental supply chain outcomes. Specifically, Green Relational Capital (t=4.336) and Green Structural Capital (t=4.166) demonstrate the most robust direct effects, followed by Green Human Capital (t=2.541). Crucially, the analytical results unveil differential moderating effects of BDA: while BDA capability significantly amplifies the impact of Green Human and Relational capital on GSCP, it displays a limited moderating role regarding Green Structural capital. This nuance suggests that while BDA facilitates the agility required for human and network-based interactions, the rigid, entrenched nature of organizational structures may act as a buffer against real-time data-driven optimization.<br /> <br /><strong>Discussion and Conclusion</strong><br />The findings advance the literature by delineating how GIC dimensions synergistically enhance environmental performance. The positive, significant impact of human, structural, and relational green capital confirms that sustainability must be embedded across the tripartite pillars of organizational life: people, infrastructure, and partnerships. The moderating role of BDA signifies that in the era of “Industry 4.0,” technological capability is not merely an operational tool but a strategic catalyst that magnifies the efficacy of human and network capital. However, the non-significant moderation for structural capital is a pivotal analytical finding. It suggests that organizational structure—comprising culture, formal processes, and standardized routines—possesses an inherent inertia. Unlike the fluidity of human intelligence and relational networks, structural capital may require transformation-oriented leadership rather than data-driven adjustments to improve sustainability. Managerially, this study suggests that Iraqi SMEs should prioritize a two-pronged strategy: first, cultivating green intellectual capital to build a foundation for sustainability; and second, investing in BDA to unlock the potential of that capital. Companies are encouraged to foster sustainable partnerships and employee environmental training, while remaining cognizant that structural adjustments require longer-term, cultural commitment. Future research should investigate specific mediating mechanisms—such as organizational agility or knowledge management processes—to further decipher how BDA intersects with different layers of corporate capital in various industrial and geopolitical contexts. با توجه به رشد نگرانی‌های زیست‌محیطی جهانی، آگاهی زیست‌محیطی در شرکت‌ها بیش از گذشته اهمیت پیدا کرده است و بسیاری از محققان و محققان اهمیت مدیریت زیست‌محیطی را در ارتقای عملکرد سازمانی پایدار، به‌ویژه در زمینه زنجیره‌های تامین، استدلال کرده‌اند. از طرفی، امروزه نقش سرمایه فکری در ایجاد ارزش برای شرکت‌ها بسیار بیشتر از نقشی است که سرمایه‌های فیزیکی ایفا می‌کند و شرکت‌ها برای کسب مزیت رقابتی پایدار، نیازمند شناسایی، مدیریت سرمایه‌های فکری خود هستند. تجزیه و تحلیل داده‌های بزرگ نیز بینش‌های جدید و متفاوتی را در مورد بهبود عملکرد زنجیره‌های تامین ارائه می‌دهد. هدف از انجام این پژوهش بررسی تاثیر ابعاد سرمایه فکری سبز بر عملکرد زنجیره تأمین سبز با نقش تعدیلگر قابلیت تجزیه و تحلیل داده‌های کلان بوده است. این پژوهش از حیث هدف کاربردی و از حیث روش اجرا، پیمایشی است. جامعه آماری تحقیق حاضر، کلیه­ مدیران و معاونان شرکت‌های کوچک و متوسط در کشور عراق می‌باشد.  بر اساس قاعده سرانگشتی کلاین برای حجم نمونه از این جامعه آماری، 280 نمونه به روش نمونه‌گیری غیر تصادفی و در دسترس در نظر گرفته شده‌است. ابزار جمع‌آوری داده‌ها پرسشنامه‌ استاندارد با اقتباس از الخطیب و شوهیبر (2022) بوده‌ است. جهت سنجش روایی صوری از نظر خبرگان و در خصوص روایی سازه از روایی همگرا و واگرا و تحلیل عاملی و جهت سنجش پایایی از آلفای کرونباخ و پایایی مرکب استفاده شد. تحلیل داده­ها با روش مدلیابی معادلات ساختاری و با نرم­­افزار اسمارت پی‌ال‌اس 3 انجام شده‌است. نتایج نشان داد ابعاد سرمایه فکری سبز شامل سرمایه انسانی سبز، سرمایه ساختاری سبز و سرمایه رابطه‌ای سبز بر عملکرد زنجیره تأمین سبز تأثیر مثبت و معناداری دارد. همچنین تاثیر سرمایه انسانی سبز و سرمایه رابطه‌ای سبز بر عملکرد زنجیره تأمین سبز با نقش تعدیلگر قابلیت تجزیه و تحلیل داده‌های کلان تعدیل می‌شود.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Sustainability of Isfahan’s Historical and Tourism Attractions Under the Threat of Land Subsidence: An Analysis of Geospatial Driving Factors پایداری جاذبه‌های تاریخی و گردشگری اصفهان در سایه تهدید فرونشست زمین: واکاوی عوامل جغرافیایی اثرگذار 3708 10.22077/jgdms.2025.9812.1330 FA شهره امیدی دانشجوی کارشناسی ارشد، سنجش از دور و سیستم اطلاعات جغرافیایی ، دانشکده علوم جغرافیایی و برنامه ریزی، دانشگاه اصفهان، اصفهان، ایران حجت صادقی گروه جغرافیای طبیعی،دانشکده علوم جغرافیایی و برنامه ریزی، دانشگاه اصفهان، اصفهان، ایران رحمان زندی گروه جغرافیای طبیعی، دانشکده علوم جغرافیایی و برنامه ریزی، دانشگاه اصفهان، اصفهان، ایران فریاد پرهیز دکتری جغرافیا و برنامه ریزی شهری، دانشکده علوم جغرافیایی و برنامه ریزی، دانشگاه اصفهان، اصفهان، ایران Journal Article 2025 07 26 <strong>Introduction</strong> Tourism is considered one of the most significant economic resources in many regions, and attention to its various associated dimensions is essential. In this regard, the study of land subsidence and the geographical factors influencing it particularly in terms of its impact on historical monuments and tourist attractions requires a comprehensive approach. The urgency of this research is further underscored by recent reports of damage to numerous historical structures across different regions of the country caused by subsidence. In some cases, the appearance of wall cracks, subsiding foundations, and tilting buildings without any apparent external cause suggests the presence of a phenomenon unfolding within the deeper layers of the earth. If these changes are left unaddressed by scientific and managerial action, a significant portion of the nation's cultural heritage could be lost in the not-so-distant future. In this context, the present study aims to analyze the geographical factors contributing to land subsidence and its effects on the stability of historical and touristic structures, focusing on the city of Isfahan. As one of Iran’s cultural and civilizational hubs, Isfahan hosts hundreds of historical buildings from various periods, particularly the Safavid era. The location of these monuments in plains that are highly vulnerable to subsidence highlights the importance of identifying the underlying causes and the resulting consequences. Although Isfahan has long been a central destination in Iran’s tourism sector and has received considerable attention from planners, it appears that the management of geomorphological hazards such as land subsidence remains underdeveloped. Therefore, this study seeks to scientifically examine the role of geographical factors in the formation of land subsidence and to analyze its impact on the historical and touristic heritage of the city.   <strong>Methodology</strong> The research method is descriptive-analytical in nature and applied in terms of its objective. It examines the relationship between land subsidence and the influence of geographical factors on its development in historical and touristic structures of Isfahan city. The data used in this study are spatial in nature. Initially, in order to identify the geographical factors, a review of library sources was conducted. Then, in the second stage, the data and information layers for each factor were prepared. The geographical data and factors examined include elevation, slope, precipitation, temperature, traffic, population, distance from metro lines, distance from the river, and groundwater levels. This study is designed in a five-step process, with each step carefully executed for a specific purpose. In the first step, the researcher extracted the variables and factors influencing land subsidence. Then, in the second step, the conditions of Isfahan city and parameters such as rainfall, population, and land use were considered. In the third stage, the required data were collected from relevant websites and official organizations. In the fourth stage, the amount and condition of subsidence in Isfahan city especially in historical and touristic areas were estimated using SNAP software and satellite data from the Alaska website. Finally, in the fifth stage, the relationship between geographical factors and the extent of land subsidence was analyzed using multiple linear regression.   <strong>Findings</strong> The analysis of multiple linear regression data over the period 2016 to 2024 reveals that land subsidence in the historical and touristic zones of Isfahan has been influenced by various geographical factors, with the nature and intensity of these effects changing over the years. Broadly speaking, three major categories of influencing factors have played a key role in the occurrence and intensification of subsidence: human factors (population and traffic), topographic characteristics (land slope), and the status of groundwater resources. uring this nine-year period, population growth and urban traffic representing physical and anthropogenic pressures on the land have consistently shown a positive and statistically significant correlation with subsidence. This underscores the impact of urban development activities and increasing population density on ground instability, especially in historical areas, where outdated and fragile urban infrastructure is common. The pressure from heavy vehicle movement and vibrations caused by traffic can exacerbate subsidence and damage historical structures.On the other hand, the topographic features of the terrain, particularly slope, have emerged as a critical natural factor that has maintained a significant direct relationship with subsidence in most years. Steeper slopes, due to their geotechnical sensitivity and greater susceptibility to soil displacement, have been more vulnerable to subsidence. This highlights the need for particular attention to the location and preservation of historical structures in geologically sensitive areas. Moreover, the role of groundwater resources especially the decline in groundwater levels—has repeatedly appeared in the data as a decisive factor in subsidence intensification. Groundwater depletion, which may result from over-extraction, reduced precipitation, or climate change, leads to a reduction in pore water pressure and an increase in soil compaction, thereby accelerating land subsidence—posing a serious risk to historical sites.Other factors, such as proximity to rivers and metro stations, have shown a statistically significant correlation with subsidence in some years, indicating the role of spatial location and urban infrastructure in this phenomenon. Specifically, proximity to metro lines has, in certain cases, been associated with increased subsidence, likely due to the instability caused by excavation and construction activities an issue that has been rarely addressed in previous studies and thus represents an innovative aspect of this research.In contrast, factors such as elevation, precipitation, and temperature have generally not shown a consistent or significant correlation with subsidence over the years. This may be due to their indirect influence, the variability of climatic conditions, or the scale of analysis used.The main limitations of this study include the temporal constraint of data availability, which covers only the 2016–2024 period; the exclusion of detailed local geological factors and structural specifics; and the lack of high-resolution data on groundwater and precipitation at a micro scale. Furthermore, the long-term effects of climate change were not comprehensively examined. Hence, the results should be interpreted with caution and future studies are recommended to utilize broader datasets and more integrated modeling approaches.   <strong>Discussion and Conclusion</strong> Overall, the findings indicate that land subsidence in the historical and touristic areas of Isfahan is a complex, multi-factorial phenomenon influenced by human pressures, natural conditions, and water resource management. This insight, especially when compared to previous studies that primarily focused on isolated factors such as groundwater extraction or geological characteristics, presents a significant innovation by offering a multidimensional and integrated perspective on the issue. Accordingly, to ensure the effective preservation of this valuable heritage, it is essential to develop comprehensive and integrated management plans. These should include continuous geological monitoring, regulation of human activities—particularly in areas of heavy traffic and population density optimal management of groundwater resources, and special attention to the topographical features of sensitive zones. فرونشست زمین یکی از مخاطرات مهمی است که می‌تواند به تخریب سازه‌های تاریخی و کاهش جذابیت گردشگری شهرهای با ارزش فرهنگی مانند اصفهان منجر شود. پایداری آثار تاریخی و جاذبه‌های گردشگری اصفهان در معرض تهدید جدی ناشی از فرونشست زمین قرار دارد که شناخت عوامل مؤثر بر این پدیده برای حفاظت و مدیریت بهتر ضروری است. هدف این پژوهش، بررسی میزان فرونشست، تحلیل دقیق عوامل جغرافیایی مؤثر بر فرونشست زمین و بررسی تأثیر آنها بر آسیب‌پذیری میراث فرهنگی و گردشگری شهر اصفهان است. روش پژوهش توصیفی-تحلیلی و کاربردی بوده و با بهره‌گیری از داده‌های مکانی شامل ارتفاع، شیب، بارش، دما، ترافیک، جمعیت، فاصله از مترو، فاصله از رودخانه و آب‌های زیرزمینی انجام شده است. داده‌ها از منابع مختلف جمع‌آوری و در پنج مرحله استخراج متغیرها، بررسی وضعیت شهر، گردآوری داده‌ها، برآورد فرونشست با نرم‌افزا SNAP و تحلیل رگرسیون خطی چندگانه در محیط R مورد تحلیل قرار گرفتند. نتایج تحلیل‌های نه‌ساله (۲۰۱۶–۲۰۲۴) نشان داد که آثار تاریخی اصفهان با شدت‌های متفاوتی از فرونشست مواجه‌اند؛ به‌طوری که حمام رهنان با فرونشست تجمعی ۷۱/۲۴ سانتی‌متر بیشترین آسیب را دارد. مناطق ۹، ۱۱ و ۱۵ شهر به‌عنوان کانون‌های اصلی فرونشست شناسایی شدند. مجموع نتیجه رگرسیون نشان داد که عوامل جمعیت، شیب، ترافیک و افت سطح آب‌های زیرزمینی تأثیر معناداری بر افزایش فرونشست داشته‌اند. این عوامل، به‌ویژه در نواحی تاریخی و گردشگری، تهدیدی جدی برای پایداری سازه‌ها محسوب می‌شوند. نتیجه‌گیری کلی بر لزوم تدوین برنامه‌ریزی جامع و مدیریت پایدار منابع آب و عوامل انسانی تأکید دارد تا از تسریع فرایند فرونشست جلوگیری و حفاظت از میراث فرهنگی و گردشگری اصفهان تضمین شود.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Designing a Green Banking Model with an Emphasis on Bank Performance Sustainability طراحی الگوی بانکداری سبز با تأکید بر پایداری عملکرد بانک 3709 10.22077/jgdms.2025.9747.1326 FA ملیکا رجبی گروه محیط زیست، دانشکده کشاورزی و علوم پایه، دانشگاه آزاد اسلامی واحد رودهن، رودهن، ایران سعید مطهری گروه محیط زیست، دانشکده کشاورزی و علوم پایه، دانشگاه آزاد اسلامی واحد رودهن، رودهن، ایران سمیرا خدیوی گروه محیط زیست، دانشکده کشاورزی و علوم پایه، دانشگاه آزاد اسلامی واحد رودهن، رودهن، ایران آزیتا بهبهانی گروه محیط زیست، دانشکده کشاورزی و علوم پایه، دانشگاه آزاد اسلامی واحد رودهن، رودهن، ایران Journal Article 2025 07 15 <strong>Introduction</strong> Today's world is facing a series of environmental crises, many of which are the result of a series of policies and excessive exploitation of natural resources and the discharge of various pollutants resulting from human activities into the environment. In the meantime, banks have a direct and indirect contribution to the environmental and climate crisis that has occurred. Therefore, banks around the world are forced to implement green banking initiatives to reduce environmental impacts and promote sustainability. Green banking is a concept that has attracted increasing attention in recent years due to the efforts of financial institutions to deal with environmental and social challenges while being profitable, and it refers to the integration of environmental and social considerations into banking operations and services with the aim of promoting sustainable development and reducing climate change. Adopting green banking policies and measures will help the bank to deal with operational risks and performance sustainability. A study of the research background shows that few studies have been conducted in the country on green banking and the sustainability of bank performance as a result of green banking has been studied less. The present study aims to design an appropriate green banking model with an emphasis on performance sustainability.   <strong>Methodology</strong> The present study is a qualitative research. The participants in the study include academic experts and organizational experts. The sample size was 27 people based on the principle of theoretical saturation. Data analysis was conducted using the grounded theory methodology, which is based on the three-dimensional paradigm of Strauss and Corbin, including conditions, action and interaction, and consequence. In the systematic design of grounded theory, three stages of open, axial, and selective coding should be performed to analyze the collected qualitative data, so that finally, a logical paradigm or an objective image of the created theory is presented. After analyzing the data obtained from the interviews, four criteria of credibility, transferability, reliability, and confirmability were used to increase scientific accuracy and validate the model and research results.   <strong>Findings</strong> <strong>Open coding: </strong>First, the text of each interview was studied and analyzed sentence by sentence. Each sentence or set of sentences that contained a specific meaning was assigned an appropriate code. In the second stage of open coding, the initial codes were refined after each interview and, considering the similarity and similarity with other discovered codes, were placed under a larger concept, and as a result, 161 concepts were created from a total of 1155 open codes. <strong>Axial coding: </strong>In this stage, 161 concepts resulting from open coding were placed in the form of 21 categories. Then, to discover how the categories are related to each other, the researcher used the paradigm and the concepts obtained from the open coding stage were linked together in the form of conditions, actions and interactions, and consequences in the form of a paradigm model. In this stage, 21 categories were placed in 3 classes. <strong>Selective coding: </strong>The green banking model in Bank Shahr is as follows: "The drivers of green banking implementation include the environmental crisis and climate change, changing societal demand, public pressure on banks and banks' legal obligations, and the enablers of green banking implementation include technology and innovation development, bank organizational capabilities, bank green infrastructure, and policymaking and supervision as conditions that have led to the necessity of green banking implementation. Enablers also play a moderating role, and without them, the impact of drivers on key green banking categories will be incomplete or ineffective. If green banking implementation action and interaction are applied, which include green human resource management, green management and leadership, green marketing, waste management, resource and energy management, green financing, green services and products, green processes, green strategy, and green customer management, it can lead to the emergence of sustainable bank performance outcomes in the three dimensions of economic performance, social performance, and environmental performance." <strong>Discussion and Conclusion</strong> <strong>Conditions for Realizing Green Banking</strong>: Based on the research results, the conditions for realizing green banking, with an emphasis on the sustainability of performance in Bank Shahr, consist of two main categories of drivers and enablers for realizing green banking. Green banking drivers are pressures that push banks to implement environmentally friendly projects and include the environmental crisis and climate change, changing societal demand, public pressure, and banks' legal obligations. Green banking enablers are factors that enable the efficient flow of actions and services in the green banking process. Green banking enablers affect green banking performance through green banking practices and include technology and innovation, organizational capabilities, green infrastructure, and policymaking and supervision. <strong>Action-Interactions for Realizing Green Banking</strong>: The results showed that the practices of implementing green banking with an emphasis on performance sustainability in Bank Shahr consisted of 10 main categories: green human resource management, green management and leadership, green marketing, waste management, resource and energy management, green financing, green services and products, green processes, green strategy, and green customer management. Green banking practices are specific approaches, processes, and initiatives that financial institutions have used to promote sustainability and environmentally responsible practices in their operations and services. <strong>Consequences:</strong> Consequences are the results of the implementation of green banking in Bank Shahr, which consists of 3 main categories: economic performance, social performance, and environmental performance. The sustainability of a business's performance is defined as a strategy aimed at achieving long-term economic well-being, ecological sustainability, and social stability for the organization and its members. Finally, it is suggested that banks allocate significant amounts of their fund balance to green banking. In addition, it is required to create a separate unit for green banking so that the responsibility for designing, evaluating, and managing green banking issues lies with the bank's management. پژوهش حاضر با هدف طراحی الگوی بانکداری سبز با تأکید بر پایداری عملکرد در بانک شهر انجام پذیرفته است. این پژوهش مبتنی بر روش کیفی و استراتژی نظریه داده‌بنیاد بوده است. داده‌های پژوهش از طریق مصاحبه‌های نیمه ساختاریافته با 27 نفر از خبرگان سازمانی و دانشگاهی جمع‌آوری شد. تجزیه و تحلیل داده‌ها در طی سه مرحله کدگذاری باز، محوری و انتخابی انجام شد و به به ظهور 1155 کد باز، 161 مفهوم در قالب 21 مقوله در 3 طبقه منجر گردید. نتایج نشان داد محرک‌های تحقق بانکداری سبز شامل بحران محیط زیست و تغییرات اقلیمی، تقاضای تغییر یافته جامعه، فشار عمومی بر بانک‌ها و تکالیف قانونی بانک‌ها و توانمندسازهای تحقق بانکداری سبز شامل توسعه فناوری و نوآوری، قابلیت‌های سازمانی بانک، زیرساخت سبز بانک و سیاستگذاری و نظارت به عنوان شرایط، موجب ضرورت یافتن تحقق بانکداری سبز گردیده‌اند. همچنین توانمندسازها نقش تعدیل‌کننده دارند و بدون آن‌ها اثر محرک‌ها بر مقوله‌های کلیدی بانکداری سبز ناقص یا ناکارآمد خواهد بود. در صورت به‌کارگیری شیوه‌های مدیریت منابع انسانی سبز، مدیریت و رهبری سبز، بازاریابی سبز، مدیریت پسماند، مدیریت منابع و انرژی، تأمین مالی سبز، خدمات و محصولات سبز، فرایندهای سبز، استراتژی سبز، مدیریت مشتری سبز، تحقق بانکداری سبز می‌تواند منجر به ظهور پیامد پایداری عملکرد بانک در سه بعد عملکرد اقتصادی، عملکرد اجتماعی و عملکرد زیست محیطی گردد.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Social Media Marketing and the Formation of Green Tourist Behavior: The Role of Value Co-creation and Brand-Consumer Engagement in Sustainable Ecotourism بازاریابی رسانه‌های اجتماعی و شکل‌گیری رفتار گردشگران سبز: نقش ارزش‌آفرینی مشترک و تعامل برند-مصرف‌کننده در ترویج اکوتوریسم پایدار 4031 10.22077/jgdms.2025.9085.1287 FA یزدان شیرمحمدی دانشیار دانشگاه پیام نور، گروه مدیریت بازرگانی، تهران، ایران. Journal Article 2025 03 22 <strong>Introduction</strong> In the contemporary hyper-competitive business landscape, the strategic integration of Social Media Marketing (SMM) has transcended being a mere option to become a foundational determinant of brand resilience and consumer resonance. The proliferation of digital ecosystems—most notably Instagram, Facebook, and Twitter—has fundamentally reconfigured the communication architecture between brands and their constituents, shifting from unidirectional broadcasting to a paradigm of real-time, personalized, and bidirectional engagement (Lin et al., 2019). This digital transformation is particularly evident in the rise of social commerce, where online networking platforms do not merely serve as promotional channels but as transactional and relational hubs that redefine the consumer journey (Lee & Chi, 2019). Within this framework, the efficacy of marketing initiatives is increasingly quantified through the depth of consumer-brand interactions—likes, shares, and commentary—which serve as proxies for brand attachment and electronic word-of-mouth (e-WOM). Unlike traditional interpersonal communication, e-WOM possesses a systemic reach and velocity that can catalyze consumer trust or trigger reputational crises, making it a critical variable in shaping purchasing intentions and long-term brand equity. Concurrently, a profound ideological shift is occurring as global consumers increasingly align their consumption patterns with environmental ethics. In an era overshadowed by climate volatility and resource depletion, “Green Purchase Intention” has emerged as a significant psychological construct, reflecting a deliberate preference for eco-friendly offerings over conventional alternatives. This shift is particularly salient in the tourism sector, where the emergence of the “Green Tourist” has necessitated a strategic pivot toward sustainable ecotourism. Social media serves as a potent pedagogical tool in this context, enabling brands to bridge the information gap between environmental awareness and actionable sustainable behavior. By leveraging co-creation—a process rooted in service-dominant logic—firms can involve tourists in collaborative value generation (Chong et al., 2020). When tourists actively participate in conservation initiatives or contribute feedback on sustainable practices via digital platforms, they evolve from passive consumers into “prosumers” who co-create the environmental value proposition. Thus, consumer-brand engagement in social media is not merely a behavioral outcome but a cognitive and emotional investment that facilitates the transition toward responsible, eco-conscious tourism. <strong> </strong> <strong>Methodology</strong> This study adopts an applied, descriptive-correlational research design, utilizing Structural Equation Modeling (SEM) to dissect the causal nexus between SMM, value co-creation, and green tourist behavior. The research methodology synthesizes secondary library research with primary field data collection. A structured instrument, adapted from the validated scales of Chong et al. (2020) and Hofstede (2000), was deployed to ensure construct validity. The questionnaire comprised a demographic profile and 58 research-specific items measured on a 5-point Likert scale. The target population was defined as green tourists who actively engage with ecotourism services via social media platforms. Given the lack of a definitive sampling frame for this globalized population, Cochran’s formula for an infinite population was applied to determine a minimum sample size of 384. To mitigate the risk of non-response bias and ensure statistical power, 403 questionnaires were distributed via a combination of simple random and convenience sampling, resulting in 387 valid responses for final analysis. The reliability of the constructs was rigorously evaluated using Cronbach’s alpha in SPSS 26. A preliminary pilot study (n=30) confirmed that all alpha coefficients exceeded the recommended threshold of 0.7, indicating high internal consistency. For the structural analysis, AMOS 26 was utilized to test the hypothesized paths. This rigorous statistical approach allowed for the validation of complex relationships, specifically how digital brand-consumer interactions and co-creation activities (such as participation in eco-initiatives) function as precursors to sustainable tourist behavior and destination loyalty. <strong> </strong> <strong>Findings</strong> The empirical results provide compelling evidence for the efficacy of SMM strategies that prioritize value co-creation and interactive engagement. The findings suggest that for green tourists, the value of an ecotourism brand is not inherently “delivered” but is “negotiated” through collaborative participation. By conceptualizing SMM as a hierarchical, multi-dimensional construct—encompassing sustainability trends, eco-conscious content, and community-driven campaigns—marketers can more precisely allocate resources to capture the “green” market segment. The analysis highlights that content emphasizing trending environmental topics and real-time conservation updates on visual platforms like Instagram significantly amplifies consumer engagement. Furthermore, the data underscores the pivotal role of e-WOM as a trust-building mechanism. In the ecotourism domain, peer-to-peer validation often outweighs corporate messaging. The findings indicate that by monitoring and fostering digital discussions, brands can gain granular insights into traveler preferences while simultaneously allowing satisfied green tourists to serve as brand ambassadors. This organic advocacy reinforces the credibility of sustainable claims, effectively reducing the “greenwashing” skepticism often prevalent among environmentally conscious consumers. Ultimately, the results confirm that a robust SMM framework, centered on co-creation, is a significant predictor of green purchase intention and long-term sustainable advocacy. <strong> </strong> <strong>Discussion and Conclusion</strong> The synthesis of the findings suggests that the future of sustainable tourism marketing lies at the intersection of technological capability and environmental stewardship. To optimize engagement, ecotourism brands must move beyond static advertising toward “immersive digital ecology.” Strategies should incorporate interactive modalities such as virtual eco-tours, live webinars with conservationists, and gamified campaigns that reward tourists for sharing their green travel narratives. Such initiatives do more than foster brand intimacy; they generate a continuous feedback loop that enables firms to refine their sustainable offerings based on real-time consumer data. Crucially, this study concludes that while human and relational elements of the green experience are highly responsive to BDA-enhanced social media strategies, the underlying structural commitments of the organization must remain authentic. Continuous monitoring of e-WOM allows brands to identify service gaps and address sustainability concerns before they escalate. For managers, the implication is clear: social media is not just a tool for promotion, but a platform for environmental education and value co-creation. By empowering tourists to participate in the sustainability journey, brands can transcend traditional transactional relationships, fostering a loyal community of eco-conscious advocates. Future research should further explore the longitudinal effects of these digital interactions on actual (rather than intended) green behavior across diverse cultural and geographic landscapes. با وجود گسترش مفاهیم مرتبط با ارزش‌آفرینی مشترک و تعامل برند–مصرف‌کننده در سال‌های اخیر، همچنان پژوهش‌های اندکی به تبیین نقش بازاریابی رسانه‌های اجتماعی در شکل‌گیری رفتار گردشگران سبز، به‌ویژه در زمینه تقویت قصد سفر سبز و رفتار جستجوگرایانه پایدار، پرداخته‌اند. در این پژوهش، تلاش شده است تا بازاریابی رسانه‌های اجتماعی به‌عنوان یک سازه چندبعدی شامل مؤلفه‌هایی نظیر سرگرمی، سفارشی‌سازی محتوا، تعامل دوسویه، تبلیغات دهان‌به‌دهان الکترونیک و گرایش به مد، به‌صورت مفهومی بررسی شود و تأثیر آن بر سایر متغیرهای کلیدی نظیر ارزش‌آفرینی مشترک، تعامل با برند، قصد سفر سبز و استمرار رفتار جستجوگرایانه مورد تحلیل قرار گیرد. مطالعه حاضر از حیث هدف، کاربردی و از لحاظ روش‌شناسی در زمره تحقیقات توصیفی–پیمایشی با رویکرد همبستگی قرار دارد. جامعه آماری تحقیق را گردشگرانی تشکیل می‌دهند که از طریق شبکه‌های اجتماعی و بسترهای آنلاین به جستجوی مقاصد اکوتوریستی می‌پردازند. داده‌ها از طریق پرسشنامه‌ای اقتباسی و معتبر، بین ۳۸۴ نفر گردآوری شده و با بهره‌گیری از روش مدل‌سازی معادلات ساختاری و نرم‌افزارهای آماری SPSS و SmartPLS مورد تجزیه‌وتحلیل قرار گرفته‌اند. نتایج حاصل از تحلیل داده‌ها نشان داد که بهره‌گیری صحیح از استراتژی‌های بازاریابی رسانه‌های اجتماعی می‌تواند نقش مؤثری در ارتقاء سطح تعامل مصرف‌کنندگان با برند، افزایش ارزش‌آفرینی مشترک، و در نهایت، تقویت قصد سفر سبز و رفتارهای پایدار جستجوگرایانه ایفا کند. همچنین، ارتباط میان تعامل برند–مصرف‌کننده و قصد سفر سبز، در برخی موارد، بسته به ویژگی‌های فردی و اجتماعی گردشگران، با تفاوت‌های معناداری همراه بوده است. افزون بر این، یافته‌ها حاکی از آن است که مفهوم ارزش‌آفرینی مشترک نه‌تنها عاملی اثرگذار بر تعامل برند–مصرف‌کننده است، بلکه در قالب سازه‌ای میانجی، نقش مهمی در جهت‌دهی به رفتار گردشگران ایفا می‌کند؛ به‌گونه‌ای که می‌تواند زمینه‌ساز انتخاب آگاهانه‌تر مقاصد سبز و تعامل پایدارتر با برندهای اکوتوریستی شود. در مجموع، این مطالعه با ارائه بینش‌های کاربردی برای سیاست‌گذاران، بازاریابان و فعالان حوزه اکوتوریسم، مسیر روشنی برای طراحی و اجرای مؤثرتر راهبردهای بازاریابی دیجیتال در راستای توسعه گردشگری پایدار فراهم کرده است.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Evaluating the Synergistic Effects of Sustainability Management Accounting and Environmental Management Systems on Organizational Performance ارزیابی تأثیرات هم‌افزای حسابداری مدیریت پایداری و سیستم مدیریت زیست‌محیطی بر عملکرد سازمانی 3712 10.22077/jgdms.2025.9558.1315 FA مسعود بختیاری استادیار،گروه حسابداری دانشگاه پیام نور تهران . ایران عفت اکرمی مقدم استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران Journal Article 2025 06 05 <strong>Introduction</strong> In the contemporary era of ecological accountability, the Environmental Management Accounting (EMA) system has transcended its traditional role to become a foundational pillar for achieving sustainable development. As a multifaceted tool for measurement, control, and strategic decision-making, EMA enables organizations to harmonize economic objectives with environmental imperatives. The transition toward sustainability is no longer a peripheral corporate social responsibility; it is an essential success factor for survival in a global market characterized by stringent environmental regulations and shifting consumer preferences. By integrating environmental management into core operations, firms can attain a sustainable competitive advantage through the rigorous evaluation of environmental performance—specifically by auditing the environmental impact of their activities, products, and services. Despite the proliferation of performance evaluation models, the challenge remains in effectively quantifying how sustainability-oriented accounting practices translate into tangible organizational outcomes. Environmental development serves as a critical indicator of organizational maturity and improved performance. Therefore, understanding the synergy between accounting frameworks and environmental management systems (EMS) is vital. This research aims to fill this gap by exploring the impact of Sustainability Management Accounting (SMA) on organizational performance, positioning EMS as a catalytic mediator that operationalizes sustainability strategies into measurable organizational excellence.   <strong>Methodology</strong> This study is applied in objective and adopts a descriptive-correlational methodology, utilizing Structural Equation Modeling (SEM) to examine the causal nexus between variables. The central thesis posits that Sustainability Management Accounting (SMA) exerts a significant positive influence on Organizational Performance, both directly and through the mediating role of the Environmental Management System (EMS). Specifically, the model tests three primary pathways: the direct impact of SMA on performance, its effect on the efficacy of the EMS, and the subsequent impact of the EMS on organizational outcomes. Within this framework, SMA is operationalized as the independent causal driver, while Organizational Performance serves as the dependent focal point. To further explore the “bridge” effect—where the independent variable’s impact is filtered and transferred to the dependent construct—the study also incorporates Organizational Innovation and Organizational Resilience as critical intermediaries. The target population comprised 420 employees of Social Security organizations in Shiraz. Based on Cochran’s formula for finite populations (N=420,z=1.96,p=0.5,d=0.05N=420, z=1.96, p=0.5, d=0.05N=420,z=1.96,p=0.5,d=0.05), a representative sample of 201 respondents was selected. Data collection was facilitated through a standardized questionnaire, which was rigorously validated for reliability and construct validity within the context of Iranian service organizations.the statistical population is 420 people, the number of samples was determined to be 201 based on Cochran's correlation. In the current research, a questionnaire was used to collect information.   <strong>Findings</strong> The empirical results corroborate the theoretical model, indicating that the Environmental Management System (EMS) acts as a robust driver of organizational performance. These findings are consistent with prior studies (e.g., Rezaei et al., 2013; Hasanpour et al., 2016), reinforcing the premise that structured environmental management is a prerequisite for organizational success. The analysis reveals that the integration of environmental indicators into the management of an organization’s products and services leads to a profound understanding of environmental interactions, thereby facilitating continuous performance improvement. Consistent with the findings of Aref et al. (2001) and Taghizadeh et al. (2002), the results demonstrate that sustainability-driven accounting practices significantly enhance the quality of environmental development. The structural model confirms that when SMA is effectively implemented, it provides the necessary data-driven infrastructure for the EMS to optimize resource utilization and mitigate ecological risks. The predictive power of the model underscores that organizations that prioritize environmental sustainability are better positioned to improve their financial and operational indicators, transforming environmental challenges into strategic opportunities.   <strong>Discussion and Conclusion</strong> The synthesis of the results highlights that integrating sustainability into management control systems is not merely a technical adjustment but a strategic evolution, with management accountants emerging as the primary architects responsible for translating sustainability strategies into actionable operational metrics. This study contributes to the literature by simultaneously investigating the impact of Sustainability Management Accounting (SMA) on organizational performance through the mediating influence of Environmental Management Systems (EMS), utilizing Structural Equation Modeling (SEM) to bridge the gap between latent strategic constructs and observable performance outcomes. In terms of strategic recommendations, organizations should first implement adaptive performance systems that explicitly link individual employee behavior and environmental goals, as recognizing outstanding green performance serves as a catalyst for employee security and motivation; furthermore, in developing economies like Iran, policymakers must prioritize the establishment of appropriate infrastructures to support sustainable environmental systems, which facilitates resource conservation and enhances the protection of natural and biological capital. Additionally, executives are urged to view environmental sustainability as a driver of profitability and financial health, while investors and creditors should incorporate environmental sustainability indicators into their decision-making processes, recognizing that eco-efficient firms are less exposed to long-term systemic risks. Ultimately, the alignment of sustainability management accounting with a robust environmental management system provides a comprehensive framework for navigating the complexities of the modern business environment, ensuring that organizational growth is both profitable and ecologically responsible. افزایش فشار از طرف ذینفعان برای اجرای ابتکارات مدیریت زیست‌محیطی به قانونی تجاری در سراسر دنیا تبدیل‌شده است. هدف اصلی این تحقیق ارزیابی تأثیرات هم‌افزای حسابداری مدیریت پایدار و سیستم مدیریت زیست‌محیطی بر عملکرد سازمانی است. پژوهش حاضر از منظر هدف، کاربردی و ازنظر نوع روش توصیفی - تحلیلی است. جامعه آماری شامل حسابداران و مدیران شاغل در شرکت‎های پذیرفته‌شده در بورس اوراق بهادار تهران می‌باشند که بر اساس رابطه کوکران 201 نفر تعیین شد. به‌منظور تجزیه‌وتحلیل، داده‌های حاصل از پرسشنامه به روش معادلات ساختاری مورد تجزیه‌وتحلیل قرارگرفته است و از نرم‌افزار SPSS 24 و AMOS24 بهره گرفته‌شده است. نتایج نشان داد که حسابداری مدیریت پایداری بر عملکرد سازمانی و سیستم مدیریت زیست‌محیطی اثر مثبت معنادار دارد. سیستم مدیریت زیست‌محیطی بر عملکرد سازمانی اثر مثبت معنادار دارد. درنهایت نقش میانجی سیستم مدیریت زیست‌محیطی تائید شد. تمرکز اصلی بر ادغام پایداری در سیستم‌های کنترل مدیریت یکی از موضوعات مورد توسعه است و نقش حسابداران مدیریت به‌عنوان محور اصلی برای اجرای راهبردهای پایداری شرکت‌ها تلقی می‌گردد. بررسی‌های انجام‌شده نشان می‌دهد پژوهش حاضر بررسی هم‌زمان پارامترهای حسابداری مدیریت پایداری بر عملکرد سازمانی با نقش میانجی سیستم مدیریت زیست‌محیطی را در نظر گرفته و با بهره‌گیری از روش معادلات ساختاری مجموعه‌ای از متغیرهای پنهان و متغیرهای مشاهده‌پذیر ساخته است.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Sustainable Management of Green Rangelands in Sistan and Baluchestan Province مدیریت پایدار مراتع سبز در استان سیستان و بلوچستان 3721 10.22077/jgdms.2025.8801.1250 FA الناز براهویی کارشناسی ارشد، دانشگاه سیستان و بلوچستان، زاهدان، ایران محمود هاشمی تبار دانشیار گروه اقتصاد کشاورزی، دانشگاه سیستان و بلوچستان، زاهدان، ایران علی سردارشهرکی استاد گروه اقتصادکشاورزی، دانشگاه سیستان و بلوچستان، زاهدان، ایران Journal Article 2025 01 22 <strong>Introduction</strong><br />Rangelands are considered as one of the most important and valuable national resources of the country, and their correct application along with their improvement and restoration processes can play an essential role in preserving water and soil and meeting the country's needs in the field of protein products. On the other hand, sustainable management of this natural resource is necessary to continuously consumption and maintenance intergenerational.<br /> <br /><strong>Methodology</strong><br />Therefore, in this research, the sustainable management of rangelands in Sistan and Baluchestan province using the advanced fuzzy SAW technique has been examined from an economic-social point of view, which is one of the most widely used multi-criteria decision-making models and decision support system (DSS).  In real world decision making situations, the use of common multi-criteria decision-making methods can face severe practical limitations due to the criteria containing a set of incorrect information, as often in multi-criteria decision-making problems, the data are imprecise and fuzzy. Then, it is suggested to use the fuzzy criteria decision-making method. In the fuzzy SAW technique, the opinions of experts should be used in several stages to collect the required information. For this purpose, the relevant questionnaire was prepared based on the five criteria of economic sustainability, social sustainability, environmental sustainability, technical and operational sustainability, and extensional sustainability, and sub-criteria were extracted based on the opinion of relevant experts. Finally, by completing the questionnaire from 40 professional experts (in 2 categories of local people and professional experts) in the field of environment and rangeland, relevant information was collected. Also MCDMSOLVER software version 2018 was used for data analysis.<br /> <br /><strong>Finding</strong><br />The results of the research show that among the five criteria examined; in the category of local people (Consumers), the option of "providing the ground for access of groups to government support credits" has been ranked first with a score of 13/543, which shows the importance of this issue. Also, the option of "encouraging the formation of local groups and cooperative processes for the expansion of rangeland" with a score of 12.012 is ranked second and the option "drafting appropriate standards and regulations for the use of rangelands" is ranked third with a score of 11.682 to be. On the other hand, the results obtained showed that the options of "environmental considerations such as soil water protection in order to maximize the output of the ecosystem", "drafting a strategic document for the extension and sustainable development of rangelands" and "taxing activities that consume a lot of resources and Pollutants in the field of rangelands" are in the last ranks of rangeland management from the point of view of local farmers. While according to the opinion of experts, among the 5 criteria, "environmental considerations such as soil water protection in order to maximize the output of the ecosystem" and "government and financial support in the implementation of resource-protecting and environment-friendly activities" the first priorities and the second is rangeland management.<br /> <br /><strong>Discussion and Conclusion</strong><br />In general, considering that the economic and environmental components are the most important factors in the sustainable management of rangelands from the point of view of users and experts, therefore, support programs for users and improving their livelihoods, as well as establishing specific laws regarding the management and proper use of rangelands can be the way forward. In the meantime, it is suggested to use economic policy tools such as rangeland exploitation tax and protection measures from this God-given resource. مراتع کشور یکی از منابع اساسی بستر حیات جهت توسعه اقتصاد، اجتماعی و زیست محیطی به شمار می آید، که میتواند سبب حفظ، احیاء و توسعه و تولید علوفه مستمر و پایدار گردد، از طرف دیگر نقش مهمی در تأمین و حفظ آب و خاک کشور و پایداری اکوسیستم دارد. استان سیستان و بلوچستان یکی از استانهای دارای ظرفیت مراتع بکر می باشد که می تواند نقش مهمی را مدیریت پایدار اقتصادی، اجتماعی و اکولوژیکی ایفا نماید. از این رو در این تحقیق مدیریت پایدار مراتع در استان سیستان و بلوچستان از منظر اقتصادی- اجتماعی تحت رهیافت سیستم پشتیبان تصمیم  مدنظر می باشد. برای تحقق هدف مذکور از تکنیک پیشرفته SAW فازی که از زیرمدلهای تصمیم گیری چندشاخصه و سیستم پشتیبان تصمیم است، بهره گرفته شده است. برای جمع آوری اطلاعات مورد نیاز از طریق پرسشنامه از بین کارشناسان خبره و مردمان محلی در سال 1402 استفاده و داده های مورد نیاز جمع آوری گردید. نتایج نشان می دهد که در دسته مردمان محلی گزینه "فراهم کردن زمینه برای دسترسی گروه ها به اعتبارات حمایتی دولت" در رتبه نخست قرار گرفته است که نشان از اهمیت این موضوع دارد. همچنین گزینه های" تشویق شکل گیری گروههای محلی و فرایندهای مشارکتی برای گسترش مراتع" و "تدوین استاندارد ها و مقررات مناسب در استفاده از مراتع" بترتیب در رتبه های دوم و سوم قرار گرفته اند. درحالیکه بر اساس نظر کارشناسان "توجهات زیست محیطی نظیر حفاظت آب خاک به منظور حداکثر سازی برونداد اکوسیستم)" و "حمایت های دولتی و مالی در اجرای فعالیتهای حفاظت کننده از منابع و دوست دار محیط زیست"اولویت های اول و  دوم مدیریت مراتع می باشند.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Conceptual Trends, Core Themes, and Key Developments of the Circular Economy through Scientometric Analysis روندهای مفهومی، مضامین محوری و تحولات کلیدی اقتصاد چرخشی: رویکردی مبتنی بر تحلیل‌های علم‌سنجی 3992 10.22077/jgdms.2025.10175.1363 FA مائده شریفی دانشکده مدیریت و حسابداری، دانشکدگان فارابی، دانشگاه تهران، قم، ایران زهره کریم میان استادیار مدیریت فناوری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی، واحد تهران جنوب Journal Article 2025 10 09 <strong>Introduction</strong> The Circular Economy (CE) challenges the linear “take–make–dispose” model by promoting efficiency, waste reduction, and systemic restoration. Over the past two decades, CE has gained global prominence as a sustainability framework addressing resource scarcity, environmental degradation, and climate change. Scholars view CE as a paradigm shift capable of decoupling growth from resource use by extending product lifecycles and fostering restorative systems. Despite attention, CE literature remains conceptually diverse, with over 100 definitions emphasizing design, resource management, policy, or technology. This diversity creates ambiguity for policymakers and practitioners. The present study provides a scientometric analysis of CE literature to identify publication trends, geographical distribution, conceptual clusters, thematic evolution, and key drivers shaping CE research. "It aims to answer the question: 'What are the conceptual trends, core themes, and key developments in the Circular Economy'?.   <strong>Methodology</strong> A scientometric approach was applied to CE publications indexed in Web of Science (WoS). The query (“circular economy” OR “circular economies”) yielded 9910 records from 2000–2025. After removing duplicates, the dataset was analyzed using Bibliometrix/Biblioshiny, CiteSpace, and thematic mapping. Techniques included co-word occurrence, keyword clustering, thematic visualization, and temporal evolution tracking. Centrality and density indices identified motor, basic, niche, and emerging themes. This ensured validity and reproducibility, offering a systematic depiction of CE research trends <strong> </strong> <strong>Findings</strong> CE research output increased sharply after 2017. Between 2013–2016, publications were stable, but growth accelerated from 2017 onward. The peak occurred in 2020–2022, with over 75% of total publications released between 2018–2024. The apparent decline in 2025 reflects incomplete data. This expansion coincides with global adoption of circular policies, industrial demand for resource-efficient models, and integration with Industry 4.0 technologies. China leads CE research, embedding CE in national five-year plans since 2005. Between 2010–2015, output surged in waste management, recycling, and governance. By 2020, China dominated the field. The United States follows, focusing on innovation and business models. In Europe, the UK emphasizes policy, Germany resource efficiency and recycling, and Italy product design and sustainable value chains. Co-word analysis reveals CE as a hub connecting multiple streams: Environmental/ operational: waste management, recycling, resource efficiency, life cycle assessment. Systemic/institutional: sustainability, policy, governance, barriers. Technological: Industry 4.0, digitalization, blockchain, IoT. Managerial/business: circular business models, reverse logistics, supply chains. Emerging clusters include bioeconomy, anaerobic digestion, food waste, and resource recovery. Thematic mapping identifies “circular economy management” and “waste management” as motor themes. Basic themes (sustainability frameworks, barriers) provide grounding. Niche themes (anaerobic digestion, biochar) are technologically relevant but peripheral. Emerging themes (food waste, biomass) signal growing interest. From 2000–2019, CE literature emphasized industrial ecology, resource reuse, and biotechnologies. Between 2020–2021, focus shifted to measurement, policy integration, and renewable energy. From 2022–2024, integration with digital technologies, business models, climate change mitigation, and SDGs became prominent. Peripheral clusters (biochar, biorefineries) linked with digitalization and business innovations. This reflects a shift from narrow environmental focus to systemic, interdisciplinary approaches. Cluster analysis shows CE research structured around: Central cluster: circular supply chains, forming the theoretical and operational core. Adjacent clusters: Industry 4.0/digital technologies, sustainable development/policy, business/consumer behavior. Peripheral clusters: anaerobic digestion, waste management, plastics recycling. Proximity of clusters highlights CE as an integrated ecosystem connecting technology, policy, and resource management.   <strong>Discussion and Conclusion</strong> CE research follows two converging paths: Established themes: waste management, recycling, industrial ecology & Emerging themes: business models, digitalization, Industry 4.0. Specialized subdomains (anaerobic digestion, bioeconomy) support broader frameworks. CE has evolved from an environmental initiative to a systemic paradigm encompassing value chains, innovation, and governance. Country-specific insights show Iran faces barriers such as weak infrastructure, fragmented regulation, and limited coordination. Yet initiatives like eco-industrial parks and circular supply chains offer pathways. CE adoption can reduce emissions, improve energy efficiency, and create green jobs, supporting national and global sustainability goals. This study provides a replicable map of CE literature, emphasizing its multidimensional transformation. CE now integrates operational, managerial, technological, and policy streams, reflecting a trajectory toward holistic applications. Key drivers include policy and managerial themes, integration of measurement frameworks with business and digital innovations, and specialized biotechnological domains. For Iran, coherent strategies, supportive policies, and alignment of social, economic, and environmental goals are essential. Future research should explore financial instruments, under-researched service sectors, consumer awareness, and comparative policy analyses to consolidate CE knowledge and support global adoption. اقتصاد چرخشی در دهه‌های اخیر جایگاه مهمی در ادبیات توسعه پایدار یافته و به‌عنوان رویکردی جایگزین برای مدل خطی سنتی «تولید–مصرف–دفع» مطرح شده است. این رویکرد با تمرکز بر کاهش ضایعات، حفظ ارزش منابع و بازطراحی فرآیندها، تلاش دارد بهره‌وری منابع را افزایش دهد. با وجود رشد پژوهش‌ها، نبود اجماع نظری درباره مرزهای مفهومی، یکی از چالش‌های اصلی این حوزه است. پژوهش حاضر با بهره‌گیری از روش علم‌سنجی و تحلیل حدود ده هزار سند علمی استخراج‌شده از پایگاه Web of Science و با استفاده از نرم‌افزارهای Bibliometrix/Biblioshiny و CiteSpace، تصویری کمی و نظام‌مند از تحولات اقتصاد چرخشی ارائه می‌دهد. در این مطالعه از تحلیل هم‌واژگانی، هم‌وقوع کلیدواژه‌ها، ترسیم نقشه‌های موضوعی، تحلیل خوشه‌ای، بررسی تکامل زمانی مضامین، محاسبه شاخص‌های مرکزیت و چگالی به عنوان ابزارهای استاندارد علم‌سنجی استفاده شده است. یافته‌ها نشان می‌دهد ادبیات اقتصاد چرخشی طی دو دهه اخیر در سه مسیر کلیدی تکامل یافته است: نخست، گذار از رویکرد زیست‌محیطی–عملیاتی به سیاست‌گذاری و حکمرانی چرخه‌پذیر که مفاهیمی مانند مدیریت پسماند، بازیافت، بهره‌وری منابع و اکولوژی صنعتی را با چارچوب‌های سیاستی پیوند می‌دهد. دوم، ادغام فزاینده با فناوری‌های دیجیتال و مدل‌های کسب‌وکار نوآورانه شامل صنعت نسل 4، اینترنت اشیاء، بلاکچین، لجستیک معکوس و مدل‌های کسب‌وکار چرخشی و سوم، رشد جریان‌های تخصصی زیستی و فناورانه همچون هضم بی‌هوازی، اقتصاد زیستی و زغال‌زیستی که به‌عنوان شاخه‌های مکمل در کنار هسته اصلی قرار دارند. این الگو نشان می‌دهد اقتصاد چرخشی از یک رویکرد زیست‌محیطی به چارچوبی میان‌رشته‌ای و فناورانه برای بازطراحی نظام‌های تولید و مصرف و پیوند میان سیاست‌گذاری، فناوری و نوآوری مدیریتی تبدیل شده است.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 An Analysis of Sociological Factors Influencing Household Waste Management: A Case Study of Bojnurd واکاوی عوامل جامعه‌شناختی اثرگذار بر مدیریت پسماند خانگی: مورد مطالعه شهر بجنورد 4036 10.22077/jgdms.2025.10283.1370 FA نسترن جعفری گروه جامعه شناسی، واحد آزادشهر، دانشگاه آزاد اسلامی، آزادشهر، ایران. صدیقه امینیان گروه جامعه شناسی، واحد آزادشهر، دانشگاه آزاد اسلامی، آزادشهر، ایران. صادق صالحی استاد جامعه‌شناسی محیط زیست، گروه جامعه شناسی توسعه، دانشگاه مازندران، ایران رضا یازرلو استادیار جامعه شناسی، گروه علوم اجتماعی، دانشگاه پیام نور، تهران، ایران. Journal Article 2025 10 18 <strong>Introduction</strong> The rapid advancement and development of technology and the undesirable changes in life in some areas, especially in the field of consumption, have caused us to witness the accumulation of a large amount of waste today, especially in urban communities. If this waste is not managed properly, it is very harmful to both humans and the environment. In the present era, in most developed countries, environmental protection has become part of public culture and sensitivity to environmental issues is of great importance. Therefore, many countries have prioritized waste management in their programs. Waste management is considered one of the important projects in the field of environmental protection around the world, which means controlling waste-related activities with the aim of protecting the environment and preserving resources. One type of waste is household waste. Given that household waste and the environmental problems it causes, as well as the heavy costs associated with its management, are one of the most important problems in urban affairs and the lack of proper management of household waste leads to improper disposal of waste, which in turn can cause waste accumulation and create nuisance problems, unpleasant odors and environmental pollution, fires, and generally threaten the physical health of citizens . According to the head of the Environmental Protection Organization, 48,000 tons of household waste are produced in the country daily, which is 150 grams higher than the global per capita, therefore, in our country, the discussion of household waste management has a different nature and the application of any method and technology will not be possible without examining sociological factors . Salehi et al. (2019) believe that people's behavior regarding household waste management has a positive relationship with sociological factors such as environmental value, environmental knowledge, environmental attitude, social responsibility, social interactions, and social trust . Currently, population growth and changing consumption patterns in Bojnourd city have led to increasing production of household waste and the emergence of environmental pollution such as water resource pollution, garbage accumulation, lack of green space per capita, and destruction of natural landscapes within and around the city, which has led to a decline in the city's environmental quality indicators. Given that more than 135 tons of waste are produced daily in Bojnourd city and the average per capita waste production is 560 grams, Bojnourd city is one of the cities with the lowest per capita level of waste separation at source, as this statistic in Bojnourd city is 2 percent. In this regard, to improve the current situation, the aim of the present study was to investigate sociological factors affecting household waste management in Bojnourd city.   <strong>Methodology</strong> This applied study employs a descriptive-analytical approach to investigate the subject matter. The target population comprised 228,931 citizens of Bojnurd aged 20 and above. Utilizing Cochran’s formula, a sample of 383 participants was selected through a combination of cluster and simple random sampling techniques (Table 1). Data were gathered via a two-part structured questionnaire: the first section addressed demographic variables (age, gender, and education), while the second consisted of a researcher-developed survey using a five-point Likert scale (ranging from 1 = “Strongly Disagree” to 5 = “Strongly Agree”). The instrument’s reliability was confirmed using Cronbach’s alpha and Composite Reliability (CR) (Table 2). For validity, Convergent Validity was assessed through Average Variance Extracted (AVE) (Table 3), while Discriminant Validity was established using the Fornell-Larcker (2006) criterion (Table 3). To evaluate the structural model’s quality, R2R^2R2 and Q2Q^2Q2 predictive relevance metrics were employed. Finally, the hypothesized relationships were tested using Structural Equation Modeling (SEM) via SmartPLS 3 software.   <strong>Findings</strong> The results show that economic capital, utilitarianism, environmental values, lifestyle, consumerism, cultural capital, social and economic base have an impact on household waste management by 0.313, 0.321, 0.495, -0.121, -0.116, 0.377 and -0.108, respectively.   <strong>Discussion and Conclusion</strong> Today, household waste is one of the important issues in the field of urban issues, and its planning and management have complex social and economic dimensions. Planning in this area requires building a culture at the community level and using modern methods to reduce the destructive effects of the environment. Given the expansion of human activities and the production of various types of waste, the scope of household waste planning is very wide and variable. Since household waste planning requires the cooperation and participation of citizens and relevant officials, and the lack of responsibility of one of these two leads to irreparable environmental damage and poses serious challenges to urban sustainability, success in this field requires scientific research. Based on the results obtained, the following suggestions are presented: Holding educational and cultural sessions on environmental protection and waste management in mosques based on religious teachings.Designing and implementing separated waste collection systems in different neighborhoods in order to improve waste management and reduce environmental pollution. با توجه به روند رو به رشد تولید پسماند خانگی و عدم وجود منابع کافی برای بازیافت و دفن پسماندها و پیشگیری از آلودگی‌های ناشی از آنها پرداختن به موضوع مدیریت پسماند خانگی امری اجتناب‌ناپذیر است. در همین راستا، هدف پژوهش حاضر بررسی عوامل جامعه‌شناختی موثر بر مدیریت پسماند خانگی در شهر بجنورد بود که به صورت توصیفی- تحلیلی انجام شده است. جامعه‌آماری تحقیق شامل 228931 نفر از شهروندان بالای 20 سال شهر بجنورد بود که حجم نمونه بر اساس فرمول کوکران، 383 نفر به روش نمونه‌گیری خوشه‌ای تعیین گردید. نتایج نشان دادند عوامل سرمایه اقتصادی، فایدهگرایی، ارزش‌های محیط زیستی، سبک زندگی، مصرفگرایی، سرمایه فرهنگی، پایگاه اجتماعی و اقتصادی بر مدیریت پسماند خانگی تاثیر دارند. در نهایت می‌توان بیان کرد در صورتی که مدیریت پسماند خانگی به درستی اعمال گردد پسماندها نه تنها چالشی عمده‌ای محسوب نخواهند شد بلکه ظرفیت جدید اقتصادی در جامعه ایجاد خواهند نمود.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Policy-making in Green Accounting, a Solution to Deal with Green Washing سیاست‌گذاری در حسابداری سبز، راهکاری برای مقابله با سبزشویی 3889 10.22077/jgdms.2026.9969.1341 FA مهسا کفاش پور یزدی گروه مدیریت و حسابداری، دانشکده علوم انسانی و هنر، دانشگاه ملی مهارت، تهران، ایران فاطمه چالیک گروه حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران زهره عارف منش گروه حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران Journal Article 2025 08 25 <strong>Introduction</strong> In the contemporary era, the intensifying urgency of climate change and ecological degradation has transformed environmental stewardship from a corporate elective into a strategic necessity. In this context, accounting—specifically Green Accounting—has emerged as a vital mechanism for enhancing the decision-making processes of managers, investors, and regulatory bodies by providing standardized environmental reporting (Kazemi Nojedeh et al., 2023). However, the pervasive issue of information asymmetry between corporate insiders and external stakeholders creates a fertile ground for opportunistic behavior. Managers may prioritize impression management over factual transparency, leading to the phenomenon of “Greenwashing”—the deceptive practice of presenting a misleadingly eco-friendly image to secure the trust of shareholders and consumers (Marcatajo, 2023). Greenwashing does not merely represent a breach of corporate ethics; it introduces systemic bias into financial markets, leading to capital misallocation and the erosion of public trust in financial reporting frameworks. Consequently, there is an imperative need to develop robust regulatory and accounting architectures that ensure the reliability and verifiability of green disclosures. This study explores the nexus between green accounting standards and the mitigation of greenwashing, evaluating global policy trends and their applicability to the Iranian corporate landscape.   <strong>Methodology</strong> This research utilizes an applied-analytical design, employing a comprehensive literature review and comparative analysis of international and national scientific repositories. The methodology involves a systematic examination of green accounting policies across diverse jurisdictions to identify common drivers of success and systemic causes of failure. By synthesizing global best practices—ranging from European Union directives to emerging sustainability standards—the study critically analyzes the existing challenges within the Iranian regulatory framework. This analytical approach facilitates the development of strategic solutions aimed at enhancing transparency and curbing deceptive environmental reporting in both the public and private sectors.   <strong>Findings</strong> The global shift toward “green consumerism” has incentivized firms to expand environmental protection initiatives, such as green product development and green human resource management (Rajaei et al., 2023). While environmentally conscious consumers are increasingly willing to pay a premium for sustainable products, this market trend has paradoxically incentivized an “environmental facade.” Some corporations utilize marketing strategies to mask ecological damage, thereby managing their reputation among regulatory bodies and the public while continuing harmful practices (Braga, 2019). In contrast, Green Accounting serves as a counter-mechanism by identifying, measuring, and disclosing environmental costs and liabilities essential for informed management (Khan & Gupta, 2024). However, the empirical evidence suggests that the voluntary nature of sustainability reporting and the absence of harmonized global regulations have historically led to inconsistent and unreliable disclosures (Karamiverdi et al., 2023). Significant progress has been made since 2015, with international agreements fostering increased transparency and the European Union introducing specific anti-greenwashing regulations to empower consumers (Marcatajo, 2022). Furthermore, many jurisdictions have implemented ranking systems and reward programs that link environmental performance to financial incentives and tax benefits (Khan & Gupta, 2024). In the Iranian context, regulatory efforts are gaining momentum. Article 190 of the Fifth Development Plan and the 2021 Value-Added Tax Law have established a foundation for green management and pollution levies. More recently, the 2024 sustainability disclosure standards represent a pivotal shift toward integrating green metrics into financial reporting requirements. Nevertheless, a review of the Tehran Stock Exchange reveals a significant transparency gap: while large-scale issuers are increasingly adopting sustainability reports, small and medium-sized enterprises (SMEs) lag behind in providing sufficient green accounting data. This underscores the necessity for a universal application of environmental accounting standards across all sectors—production and services alike (Rounaghi, 2019)—and highlights the urgent role of the Iranian Audit Organization in formalizing supplementary green accounting standards to mitigate greenwashing.   <strong>Discussion and Conclusion</strong> Greenwashing significantly undermines the integrity of both financial and non-financial reporting, threatening to delegitimize the accounting profession by eroding the reliability of corporate disclosures. This research highlights that accounting policies must evolve from mere technical tools into robust instruments of governance and accountability, necessitating the establishment of mandatory green accounting standards to ensure verifiable reporting. To combat superficial environmental claims, regulatory mechanisms should be strengthened through reformed pollution levies and fiscal incentives—such as those within Iranian tax laws—to align corporate profit motives with ecological preservation. Moving forward, the transition to a sustainable economy requires a multi-faceted approach: continuous capacity building to enhance the green reporting literacy of accountants and managers, the integration of annual budgetary incentives for green producers, and the adoption of emerging technologies like Blockchain and Artificial Intelligence to create transparent, immutable audit trails. While this study provides a foundational theoretical framework, future empirical research is essential to quantify the direct impact of specific accounting policies on greenwashing across diverse industrial sectors, ultimately ensuring that accounting systems reflect the true ecological costs of business within a transparent global market. اهمیت محیط‌زیست و تغییرات آب‌وهوایی، انجام اقدامات موثر زیست‌محیطی را ضروری ساخته است. با توجه به رشد روز‌‌‌افزونِ سرمایه‌گذاری در موضوعات زیست‌محیطی نیز، تدوین و اجرای قوانین با هدف کاهش شستشوی‌سبز از اهمیت زیادی برخوردار است. در این خصوص، دانش حسابداری و به طور ویژه، حسابداری سبز، می‌تواند با گزارشگری مناسب، در بهبود فرآیند تصمیم‌گیری مدیران، سرمایه‌گذاران و سایر تصمیم‌گیرندگان، نقش موثری داشته باشد. از سوی دیگر، سبزشویی، پایداری واقعی را تضعیف نموده و می‌تواند سرمایه‌گذارانی را که به دنبال فرصت‌های سرمایه‌گذاری اخلاقی هستند گمراه نماید. پژوهش حاضر، با استفاده از روش مروری، به بررسی سیاست‌گذاری‌های حسابداری برای مقابله با سبزشویی می‌پردازد. در این راستا، مقالات علمی مرتبط با موضوع پژوهش بررسی شده است. نتایج نشان می‌دهد تدوین استانداردهای حسابداری سبز، بهبود مقررات مرتبط با محیط‌زیست و سازوکارهای نظارتی موثر، همراه با آموزش حسابداران و مدیران، به اجرای حسابداری سبز کمک نموده و موجبات افزایش پاسخگویی شرکت‌ها و مقابله با سبزشویی را فراهم می‌سازد.

دانشگاه بیرجند مطالعات مدیریت توسعه سبز 2981-2402 5 2 2026 06 22 Analyzing the Physical-Spatial Development of Ahvaz through the Lens of Ecological Infrastructure and Green City Principles تحلیل توسعه کالبدی–فضایی شهر اهواز از منظر زیرساخت‌های اکولوژیک و شهر سبز 3952 10.22077/jgdms.2026.10512.1385 FA علی شماعی دانشیارگروه جغرافیا و برنامه‌ریزی شهری، دانشکده جغرافیا، دانشگاه خوارزمی، تهران، ایران. سیما کاظمی لمراسکی دانشجوی دکتری جغرافیا و برنامه‌ریزی شهری، گروه جغرافیا، دانشکده علوم اجتماعی، دانشگاه زنجان، زنجان، ایران Journal Article 2025 11 22 <strong>Introduction</strong> Rapid urbanization over the past few decades has fundamentally reshaped the physical, environmental, and social fabric of Ahvaz, often at the cost of long-term ecological resilience. Characterized by unchecked spatial expansion, a disproportionate concentration of socio-economic activities within the city core, deteriorating air and water quality, and the persistent decline of urban green space, Ahvaz faces profound challenges that signal a deviation from sustainable development trajectories. In response, this research adopts the paradigms of “Green City” and “Ecological City” as strategic frameworks to reconceptualize and reorganize urban growth. The primary objective is to critically evaluate the historical physical-spatial development patterns of Ahvaz while identifying optimal zones for future expansion toward the 1420 planning horizon. By bridging the gap between urban green management and ecological planning, this study underscores the necessity of achieving balanced spatial distribution—a critical prerequisite for mitigating environmental degradation, curbing urban hazards, and fostering urban resilience. Ultimately, this research aims to provide a robust, evidence-based roadmap for stakeholders to pivot away from ecologically costly expansion and toward a model that prioritizes spatial justice and the quality of urban life.   <strong>Methodology</strong> This study adopts an applied, descriptive-analytical research design characterized by an exploratory approach to mapping the physical-spatial development of Ahvaz. To ensure a comprehensive assessment of sustainable development potential, a multidimensional set of natural and environmental criteria was synthesized through an extensive literature review, expert consultation, and the integration of organizational datasets, subsequently digitized into geographic information layers. Given the inherent heterogeneity of urban and environmental data, the study employed Fuzzy Logic to standardize variables and mitigate uncertainty, followed by the Analytic Hierarchy Process (AHP) to rigorously weight criteria, ensuring consistency through an audited compatibility rate. The final phase involved integrating these weighted layers within a Geographic Information System (GIS) environment via spatial overlay analysis. This methodology yields a high-precision land suitability zoning map, facilitating an integrated analysis that allows for the identification of zones where physical development is intrinsically compatible with ecological preservation principles.   <strong>Findings</strong> The analytical output of this research classifies potential expansion areas into five distinct suitability zones, ranging from “very high” to “very low” capacity for physical growth. By synthesizing natural features with regional development variables, the findings reveal a clear spatial bifurcation in the city’s growth potential. Specifically, the most promising prospects for sustainable expansion are concentrated in the northwest and southwest corridors. In contrast, expansion toward the northeast, and certain sectors of the north and south, are significantly constrained by complex environmental and anthropogenic factors. These spatial limitations include critical intersections with heavy industrial complexes, high-value agricultural lands, sensitive riparian zones along the river, and the encroaching development of Kot Abdullah. This zoning map acts as a vital tool for urban planners, delineating where growth can proceed with minimal ecological friction and where protectionist policies are mandatory to prevent further urban sprawl.   <strong>Discussion and Conclusion</strong> This study provides a rigorous evaluation of the physical-spatial development of Ahvaz through the lens of ecological urbanism, leveraging ten natural and geographical indicators to simulate four distinct development scenarios up to the year 1420. The spatial analysis indicates that approximately 25% of the surrounding land possesses high to very high suitability for development, with the third scenario emerging as the most viable trajectory; unlike the fragmented expansion inherent in the first two scenarios, the third offers an integrated growth pattern in the northwest and southwest that preserves ecological continuity. Realizing an “eco-city” in Ahvaz necessitates a paradigm shift from an economy-oriented growth model to one grounded in environmental responsibility, requiring redefined urban metrics, reformed zoning policies, and heightened public awareness regarding climate risks. In conclusion, the findings advocate for a transformative approach to spatial planning that reinforces green infrastructure and adheres to ecological principles. The proposed model suggests that a balanced, environmentally sensitive development strategy can transcend traditional urbanization, functioning as a restorative mechanism that generates energy, ensures food security, and enhances environmental health, thereby positioning Ahvaz on a clear path toward becoming a sustainable, 21st-century urban ecosystem. <strong>ر</strong>وند شتابان توسعه شهری در دهه‌های اخیر، پیامدهای گسترده‌ای بر ساختار کالبدی، زیست‌محیطی و اجتماعی شهر اهواز برجای گذاشته است. گسترش بی‌رویه کالبدی، تمرکز فعالیت‌ها در بخش مرکزی، آلودگی‌های هوا و آب، وکاهش فضاهای سبز از جمله نشانه‌های ناپایداری در الگوی توسعه فضایی این شهر است. در این میان، بهره‌گیری از رویکردهای نوین برنامه‌ریزی شهری مانند شهر سبز و شهر اکولوژیک می‌تواند راهکاری مؤثر برای بازآفرینی و ساماندهی توسعه شهری در جهت پایداری باشد. مسئله اصلی این پژوهش بررسی الگوی توسعه فضایی اهواز با رویکرد شهر سبز و اکولوژیک طی چند دهۀ اخیر و شناسایی بسترهای مناسب جهت گسترش کالبدی آینده شهر تا افق 1420 است. هدف اصلی، تحلیل توسعه کالبدی–فضایی شهر اهواز از منظر زیرساخت‌های اکولوژیک و شهر سبز است. اهمیت و ضرورت این پژوهش به لحاظ توسعه متعادل و متوازن شهر در پهنه‌های مناسب و پیشگیری از تخریب محیط‌زیست و کاهش آلودگی‌ها و مخاطرات شهری است. پژوهش از نوع کاربردی و نحوه گردآوری داده‌ها، اکتشافی، توصیفی است. در تجزیه‌وتحلیل داده‌ها از مدل Fuzzy و AHP و نرم‌افزارهای Expert Choice، Arc GIS و نقشه پهنه‌بندی تناسب زمین در رده‌های تناسب بسیار زیاد تا بسیار کم استفاده شده است. نتایج نشان می‌دهد که توسعه کالبدی اهواز طی سال‌های اخیر از الگوی متعادل و اکولوژیک فاصله گرفته و تمرکز رشد در نواحی مرکزی و شمالی شهر، موجب افزایش فشارهای زیست‌محیطی و کاهش پیوستگی اکولوژیکی شده است. در مقابل، مناطق جنوبی و جنوب‌غربی شهر از ظرفیت مناسبی برای استقرار فضاهای سبز و توسعه پایدار برخوردارند. بر اساس یافته‌ها، تحقق شهر سبز و اکولوژیک در اهواز نیازمند تقویت مدیریت سبز شهری، بهبود زیرساخت‌های زیست‌محیطی، و بازنگری در سیاست‌های توسعه فضایی شهر است تا مسیر آینده شهر در راستای پایداری، عدالت فضایی و کیفیت زیست شهری هدایت شود.<strong> </strong>