Identifying and Optimizing Social Responsibility Accounting Components to Mitigate Environmental Impacts: A Grey Wolf Optimization Approach

نوع مقاله : مقاله پژوهشی

نویسندگان

1 Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran

2 Department of Accounting, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran.

چکیده

Social Responsibility Accounting (SRA) serves as a critical mechanism that enables stakeholders to assess an organization’s performance in addressing social and environmental responsibilities based on disclosed information. This study aims to identify and optimize key SRA components to minimize adverse environmental impacts, using the Grey Wolf Optimization Algorithm (GWO) at Ilam International Cement Company. The research adopts a mixed-methods design. In the qualitative phase, a systematic literature review was conducted to extract SRA components specifically linked to environmental impact mitigation. From an initial pool of 178 relevant articles, 16 were selected following rigorous screening, yielding 12 core components. In the quantitative phase, primary data were collected via a structured questionnaire and analyzed using the Grey Wolf Optimizer. The results indicate that when the values of six specific components—namely, (1) level of social responsibility commitment, (2) engagement in unusual or exceptional sustainability activities, (3) transparency in SRA objectives, (4) stakeholder interaction and communication, (5) integration of SRA into strategic planning and budgeting, and (6) level of expenditure and investment in social initiatives—exceed a threshold of one, the effectiveness of SRA in reducing environmental harm at Ilam International Cement Company is maximized. This study demonstrates that combining theoretically grounded SRA components with metaheuristic optimization techniques like the Grey Wolf Algorithm can significantly enhance an organization’s capacity to achieve its environmental and social sustainability goals. The findings offer a practical framework that industrial firms can adapt to strengthen their sustainability reporting, improve stakeholder trust, and align operational practices with global environmental standards.

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  • تاریخ دریافت: 17 بهمن 1403
  • تاریخ بازنگری: 25 اسفند 1403
  • تاریخ پذیرش: 09 اردیبهشت 1404

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