- آشنایی با سیستم مدیریت زیست محیطی و نظام مدیریت. (1387). سازمان حفاظت محیط زیست، معاونت آموزش و پژوهش، دفتر مشارکت و آموزش همگانی، طرح مدیران سبز اندیش، شماره 8.
- حیدرپور، فرزانه و مستوفی، حمید. (1388). بررسی رابطه بین نسبت Q توبین و ارزش افزوده اقتصادی پالایش شده در شرکت های پذیرفته شده در بورس اوراق بهادار تهران، فصلنامه حسابداری مالی، سال اول، شماره اول، تابستان، صص 37-20.
- دارابی، رویا و اکبری، مریم. (1394). بررسی عوامل موثر بر اجرای حسابداری محیط زیست، پژوهشنامه اقتصاد و کسب و کار، سال ششم، شماره دهم، صص 84-71.
- رهنمای رودپشتی، فریدون. (1386). ارزیابی کارکرد ارزش افزوده اقتصادی و ارزش افزوده بازار جهت ارزیابی عملکرد اقتصادی شرکتها، فصلنامه پژوهشنامه اقتصادی، سال هفتم شماره سوم، پاییز.
- زندی، آناهیتا و فغانی ماکرانی، خسرو. (1397). بررسی تاثیر عملکرد اجتماعی، زیست محیطی (محیطی) و اخلاقی بر عملکرد مالی شرکتهای پذیرفته شده در بورس اوراق بهادار، دانش حسابداری و حسابرسی مدیریت، دوره 7، شماره 26، ص ص 158-145.
- سلیمانی، غلامرضا و مجبوری یزدی، هدی. (1398). "بررسی تاثیر استراتژی زیست محیطی، عدم اطمینان زیست محیطی و تعهد مدیریت ارشد بر عملکرد زیست محیطی شرکتی: نقش حسابداری مدیریت زیست محیطی"، فصلنامه علمی پژوهشی حسابداری مدیریت، صص 104-87.
- طالب نیا، قدرت اله و شجاع، اسماعیل.(1390). رابطه بین نسبت ارزش افزوده بازار (MVA) به سود حسابداری و نسبت ارزش افزوده اقتصادی (EVA) به سود حسابداری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، مجله حسابداری مدیریت، سال چهارم، شماره هشتم، بهار 1390.
- عباسی، ابراهیم و ابراهیم زاده رحیملو، بهروز. (1391). بررسی تاثیر نسبت Q توبین و نرخ رشد درآمد بر سطح سرمایه گذاری در شرکت های بورس اوراق بهادار تهران، فصلنامه دانش سرمایه گذاری، سال اول، شماره اول، صص 97-83.
- فخاری، حسین؛ ملکیان، اسفندیار و جفایی رهنی، منیر. (1396). تبیین و رتبه بندی مولفهها و شاخصهای گزارشگری زیست محیطی، اجتماعی و راهبردی شرکتی به روش تحلیل سلسله مراتبی در شرکتهای پذیرفته شده در بورس اوراق بهادار، دو فصلنامه حسابداری ارزشی و رفتاری، جلد دوم، شماره 4، صص 187-153.
- قهرمانیان، حامد. (1390). ارزش افزوده اقتصادی (EVA) معیاری توانا برای سنجش بازده سهام، روزنامه دنیای اقتصاد، https://www.donya-e-eqtesad.com/fa/tiny/news-424035.
- وقفی، سید حسام؛ کامران راد، صدیقه؛ علیزاده بیرجندی، حامد و فیاض، علی. (1399). تاثیر اهتمام مطلوب مدیریت محیط زیست، کنترل کیفیت و بهداشت کارکنان بر بحران مالی و عملکرد با تأکید بر نقش مدیریت دولتی، نشریه علمی پژوهشهای پیشرفت: سیستمها و راهبردها، https://smrj.ihu.ac.ir/article_206068.html.
- Aguinis, H., & Glavas, A. (2012). What we know and don’t know about corporate social responsibility: A review and research agenda. Journal of Management, 38(4), 932–968.
- Ahmad, N. N. N., Sulaiman, M., & Siswantoro, D. (2003). Corporate social responsibility disclosure in Malaysia: An analysis of annual reports of Klse listed companies. International Journal of Economics, Management and Accounting, 11(1).
- Akisik, O., Gal, G. (2011). Sustainability in businesses, corporate philanthropy, and accounting standards: an empirical study. Int. J. Account. Inf. Manag. 19, (3), 304–324.
- Akpan, A.P., Amuamuziam Okwudu, A., Imagha. O.R. (2021). Exploring the Link between Employee Relationship Management and Organisational Citizenship Behaviour. Saudi J Econ Fin, 5(4): 164-172.
- Albertini, E., (2013). Does Environmental Management Improve Financial Performance? A Meta-Analytical Review. Organization & Environment, 26 (4), 431-457.
- Anas, A., Rashid, H. M.A., & Annuar, H. A. (2015). The effect of award on CSR disclosures in annual reports of Malaysian PLCs. Social Responsibility Journal, 11(4), 831-852.
- Auer, B. R., & Schuhmacher, F. (2016). Do socially (ir) responsible investments pay? New evidence from international ESG data. Quarterly review of economics and finance, 59, 51-62, https://doi.org/10.1016/j.qref.2015.07.002
- Bacidore, J.M., Boquist, J.A., Milbourn, T.T. & Thakor, A.V. (1997). The Search for the Best Financial Performance measure. Financial Analysis Journal, 53 (3): 11-20.
- Benlemlih, M. (2019). Corporate social responsibility and dividend policy. Res. Int. Bus. Financ. 47, 114–138.
- Branco, M. C., & Rodrigues, L. L. (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics, 83(4), 685-701.
- Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate Governance Quality and CSR Disclosures. Journal of Business Ethics, 125(1), 59-73.
- Chukwudi, D. (2014). The impact of teamwork on organizational productivity. Retrieved on 28 Feb, 2020 from: http://nairaproject.com/projects/522.html.
- Cleary, P., Quinn, M. (2016),"Intellectual capital and business performance - an exploratory study of the impact of cloud-based accounting and finance infrastructure", Journal of Intellectual Capital, Vol. 17 Iss 2, http://dx.doi.org/10.1108/JIC-06-2015-0058.
- P., Evana, E. ., & Dewi, F. G. (2020). Effect of Environmental Performance and Environmental Costs on Financial Performance with CSR Disclosure as Intervening Variables. International Journal for Innovation Education and Research, 8(1), 37–43. https://doi.org/10.31686/ijier.vol8.iss1.2054.
- Ensign Energy Services Inc. (2004). Health, Safety and Environment Management System.
- Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach, Prentice-Hall, Englewood Cliffs, NJ.
- GAO, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting Forum, 29(2), 233-242.
- Harrison, J.S.; Phillips, R.A.; Freeman, R.E. (2019). On the 2019 business roundtable “Statement on the purpose of a corporation”. J. Manag., 46, 1223–1237.
- Jing, Z. (2013). Research on Employee Relationship Management of SMEs in china. Fifth international conference, (pp. 1-7). China
- Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics, 125(4), 601-615.
- Kaplan R.S, Norton D.P. Strategy Maps, (2004), Harvard Business School Press, P180-194.
- Konadu, Renata. (2017). corporate environmental performance and corporate financial performance: empirical evidence from the United Kingdom. Doctorate Thesis (Doctorate). Bournemouth University.
- Lin, W., Ho, J., & Sambasivan, M. (2019). Impact of Corporate Political Activity on the Relationship between Corporate Social Responsibility and Financial Performance: A Dynamic Panel Data Approach. Sustainability, 11 (1), 60.
- Manohar, R.(1999)."Economic value added – the bottom – line measure for corporate performance". , akaunian nasional, university tenga national.
- Margolis, J.D., Elfenbein, H.A., Walsh, J.P. (2009). Does It Pay to Be Good… and Does It Matter? A Meta analysis of the Relationship between Corporate Social and Financial Performance. And does it matter.
- Mirfazli, E. (2008). Evaluate corporate social responsibility disclosure at Annual Report Companies in multifarious group of industry members of Jakarta Stock Exchange (JSX), Indonesia. Social Responsibility Journal, 4(3), 388-406.
- Montabon, F., Sroufe, R., and Narasimhan, R., (2007). An Examination of Corporate Reporting, Environmental Management Practices and Firm Performance. Journal of Operations Management, 25 (5), 998-1014.
- Muttakin, M. B., & Subramaniam, N. (2015). Firm ownership and board characteristics: Do they matter for corporate social responsibility disclosure of Indian Companies? Sustainability Accounting, Management and Policy Journal, 6(2), 138-165.
- Ness, M.R. (1992). Corporate philanthropy. Br. Food J. 94 (7), 38–44.
- Nizam, E, Ng A., Dewandaru, G., Nagayev, R., Nkoba, MA. (2019). The Impact of Social and Environmental Sustainability on Financial Performance: A Global Analysis of the Banking Sector, Journal of Multinational financial Management, https://doi.org/10.1016/j.mulfin.2019.01.002.
- Paltrinieri, A., Dreassi, A., Migliavacca, M., Piserà, S., (2020). Islamic finance development and banking ESG scores: evidence from a cross-country analysis. Res. Int. Bus. 51,101100.
- Pekovic, S., Vogt, S. (2020). The fit between corporate social responsibility and corporate governance: the impact on a firm’s financial performance, Review of Managerial Science, https://doi.org/10.1007/s11846-020-00389-x.
- Porter ME, Kramer MR. (2006). Strategy and society: the link between competitive advantage and corporate social responsibility. Harvard Bus Rev 84(12):78–92.
- Ramzan, M., Amin, M., Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan, Research in International Business and Finance, 55, 101314, https://doi.org/10.1016/j.ribaf.2020.101314.
- Ratanajongkol, S., Davey, H., & Low, M. (2006). Corporate social reporting in Thailand: The news is all good and increasing. Qualitative Research in Accounting and Management, 3(1), 67-83.
- Ronnegard, D.; Smith, N.C. (2019). Shareholder primacy vs. stakeholder theory: The law as constraint and potential enabler of stakeholder concerns. In Cambridge Handbook of Stakeholder Theory; Harrison, J.S., Barney, J.B., Freeman, R.E., Phillips, R.E., Eds.; Cambridge University Press: Cambridge, UK, pp. 117–131.
- Sobhani, F. A., Amran, A., & Zainuddin, Y. (2009). Revisiting the practices of corporate social and environmental disclosure in Bangladesh. Corporate Social Responsibility and Environmental Management, 16(3), 167-183.
- Thi Thao, M. (2017). Institutional Environment, Corporate Governance and Corporate Social Responsibility Disclosure: A Comparative Study Of Southeast Asian Countries, A Thesis Submitted to the University of Huddersfield in partial fulfilment of the requirements for the Degree of Doctor of Philosophy.
- Tsoutsoura, Margarita (2004), “Corporate Social Responsibility and Financial Performance”, Working Paper, Haas School of Business. University of California.
- Úbeda-García, M., Claver-Cort´es, E., Marco-Lajara, B., Zaragoza-S´aez, P., & García- Lillo, F. (2021). Corporate social responsibility and firm performance in the hotel industry. The mediating role of green human resource management and environmental outcomes. Journal of Business Research, 123, 57–69.
- Weihrich, Heinz & Koontz, Harold (1993). Management: a Global Perspective. New York. McGrew- Hill. 10th Ed.
- Widodo, M.A., sigit, K., Noveria, R., and Diarany, S., (2020), Managing the firm environmental and financial performance: new insight from government ownership, DOI: 10.17512/pjms.2020.21.2.18.
- Wolfe, Joseph. (2003)."THE Tobin q as a Company Performance Indicator", Developments in Business Simulatin and Experiential Learning, Vol. 30. Pp.155-159.
- Liu, (2019), “unraveling the complex relationship between environmental and financial performance”, international journal of production economics, doi: 10.1016/l.ijpe.2019.07.005.
|