Designing a Model of Green Human Resources Management in the Country's Tax Affairs Organization

Introduction:
One of the important topics in the field of organization and management is the introduction of the concept of green human resource management. Green human resource management was proposed from the integration of environmental management with human resource management. This concept was introduced in the 1990s by Vermeer in the book Green Management, but in 2001, the first topics related to green human resource management were organized by Schuler and his colleagues. Green human resource management aims to involve human resources in environmental decision-making, create environmental awareness and promote environmentally friendly behaviors. Several definitions have been proposed regarding the green human resource management, and most of these definitions emphasize the three elements of developing the green ability of organizations, motivating green human resources, and creating green opportunities. One of the best definitions is related to a researcher named Shah (2019). He proposed that green human resource management is "the combination of green management elements in job design, training and development, motivation and maintenance of human resource management to improve the environmental protection behavior of employees, meet employee expectations and achieve organizational goals." In this regard, it is necessary to mention the green human resources management factors that include; Green job design and analysis, green recruitment and selection, green training and improvement, green performance management, green pay and rewards, green job involvement and green organizational culture management. Studies show that the theoretical foundations of green human resource management are gradually evolving in different countries of the world, including Iran, and public and private organizations are seeking to establish and implement this concept. One of these organizations is the Tax Affairs Organization of the country. The most important solution that managers of this organization can take advantage of is the design of a green human resources management model in the country's tax affairs organization. Because Article 90 of the Fifth Plan Law, Article 48 of the Sixth Plan Law, and 11 Articles of the Seventh Plan Law emphasize the necessity of implementing green management in government institutions.
 
Methodology:
In terms of purpose, this research is developmental-applicative and in terms of data collection, according to the nature of the research, it is of qualitative type. In this research, the grounded theory with the "systematic approach of Strauss and Corbin" was used; According to these causal conditions, the main phenomenon of green human resources management, the contextual condition, condition of the intervener, strategies (actions and reactions) and finally the consequences of green human resources management were investigated. Three types of open, axial and selective coding were used to check and analyze the data. In order to collect data, semi-structured in-depth interviews were used with 15 human resources experts in the headquarters and provincial units of the country's tax affairs organization, who were identified by purposeful sampling and snowball methods. The statistical population of the research included all senior managers, consultants, managers and experts of the Human Resources Unit of the Tax Affairs Organization of the country, as well as university professors, and the sampling continued until theoretical adequacy was achieved. In this research, three criteria of believability, transferability and reliability were used to evaluate the validity of the interviews.
 
Findings:
The findings show that the research data were reviewed and analyzed using three types of open, axial and selective coding. Based on the conducted interviews, 112 open codes were obtained. After open coding, axial coding was done, in which distinct categories were placed next to each other in a meaningful framework, and 25 axial codes were obtained, in which the diagram, the necessary foundation for the 10 selected categories, and the creation of theory were prepared. Selective coding means integrating and refining the theory, which is possible through the discovery of the axial category, which was obtained in the form of diagrams and propositions in this article. A diagram in which green human resource management was proposed as an axial category. The causal conditions related to the axial category proposed the appropriate and desirable scheme of green human resources management as an axial category that requires the identification of its characteristics and dimensions, which was done based on the modeling of green human resources management. The aforementioned modeling prepared the basis for the formation of the green human resources management reservoir. This reservoir requires design and optimization, selection of green human resources management style and skills of applying green human resource management styles. On the other hand, the intervening and contextual conditions affected the axial category of green human resource management and shaped individual, organizational and social consequences. At the same time, the findings obtained from the green human resource management chart created 9 research propositions.
 
Discussion and Conclusion:
The results confirm that in causal conditions; targeting green human resources, in the main phenomenon; Green human resources management, in condition of the intervener; green internal and external green organizational factors, in the contextual condition; Green organizational climate and green organizational culture, in relation to strategy (actions and reactions); actions related to the design and institutionalization of the green human resources information system, and in relation to the consequences; Individual, organizational and social consequences are effective. The findings and results of the current research are in agreement with the researches of foreign experts such as Erkantan and Ayupoglu (2022), Priyashanta and Priyanka (2022), Kumar et al. (2022), Faisal and Naushad (2020), Mukerchi et al. , Shah (2019), Wallens (2019), Schumacher (2018), Metcalf (2018), Renwick et al. (2018), and Vermeer et al. (2018), Opata and Arul Raja (2018), Longoni et al. (2018). , Gupta (2018), Manu (2018), Zibras (2017), Donohue (2017), Bangwal et al. (2017), Tank et al. (2017), Norton et al. (2017), Kumar and Parharch (2017), Masri and Jaron (2017), Renwick et al. (2017), Apata (2017), Stocklapp and Dell (2016), Gholami et al. (2016), Gurchi et al. (2016), Opata and Arul Raja (2014), Masri and Jabour. (2013), Jabour (2013), Jabour (2011) and Jabour et al. (2010) and domestic authors such as Lizran Esfahani et al. Row et al.(2011), Janalizadeh Qazvini et al.(2020), Shahnoushi and Abdulahi (2018), Mohammadnejad Shoorkai (2016), Fayazi et al.(2015) are consistent. However, the results of this research are not consistent with the studies of Yu et al.