Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of Sustainability core values on sustainability risk management, Considering the Moderating effects of top management commitment and stakeholder pressure. (Case Study of Home Appliance Manufacturing Companies in Tehran Province

Document Type : Original Article

Authors
fariba sabaghan herman 1
Hassan Hemmati 2
shahram babalooyan 1
1 parandak
2 Assistant Professor and Faculty Member of Parandak Institute of Higher Education
Abstract
Aim of the research: The main purpose of this study is to investigate the effect of the main values ​​of sustainability on sustainability risk management, considering the moderating roles of senior management commitment and stakeholder pressure (a case study of home appliance manufacturers in Tehran).
Measurement and research methodology: Using SPSS software at the level of descriptive statistics and at the level of statistics by PLS software, the structure of research variables and the resulting indices are examined by confirmatory factor analysis test and using Structural equation modeling tested the research hypotheses. Information on the responses of 221 CEOs, financial managers, management accountants, internal auditors and human resource managers of home appliance manufacturing companies in Tehran province was collected to examine the relationship between variables to test research hypotheses based on a researcher-made questionnaire. The analytical results of the first hypothesis showed that the value of t-statistic obtained in the study is equal to 7.150 and higher than 1.96 and has a reason to prove and confirm the first hypothesis.On the other hand, the path coefficient of this work is 0.315, which indicates the positive interaction
Keywords
Sustainability core values ​​
Sustainability risk management
Senior management commitment
Stakeholder pressure