Present a Model for Financial and Non-Financial Environmental Reporting (Case Study of Oil and Gas Operation Company of Gachsaran)

The present study is aimed to present a model for financial and non-financial environmental reporting in oil and gas Operation Company. The present study is applied in terms of nature and goal and in terms of study method in the phase of the identification of the effective factors on financial and non-financial environmental reporting is qualitative and in the phase of identification of the relationship between variables is correlation. The study population in fuzzy Delphi stage is 5 experts and financial experts as sampling using judgmental purposeful method. In structural equations modelling, 83 managers and financial experts were sampled using census. For data collection, the questionnaires were designed based on fuzzy Delphi and Likert scale. The applied software in this study is smart PLS (Version 2), SPSS (version 23) and Excel (version 2013). By fuzzy Delphi method, among 18 identified indices of literature, 8 indices were verified by the experts. The results of study by PLS method showed the support of all hypotheses at confidence interval 95%. The results showed that the social component with the Beta 0.420% had the highest impact on non-financial reporting