Designing Model & Levelization of the Factors Affecting Companies’ Green Financing through Banking System of Iran for Developing Environmental Entrepreneurship

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 19 اردیبهشت 1401  

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.75410.1114

نویسندگان

Abbasali Sheikh ¹؛ Parviz Saeidi ²؛ Ebrahim Abbasi ³؛ Arash Naderian ⁴

¹PhD Candidate, Department of Financial Engineering, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran

²Associate Professor, Department of Accounting and Finance, Islamic Azad University, Aliabad Katoul Branch, Aliabad Katoul, Iran.

³Professor of Business Administration, Finance tendency University of Al-Zahra, Iran

⁴Assistant Professor of Accounting, Islamic Azad University Ali Abad katoul Branch, Ali Abadktol, Iran

چکیده

Creating businesses compatible with the environment and providing competitive advantages for companies. Banks are vital in creating ecological balance through economic growth and development of this type of entrepreneurship by considering the environmental risks through the companies’ green financing. Taking into account the importance of the proper financing method in accomplishing the ideas of the environmental entrepreneurs, the present research aimed at modeling the components affecting green financing of companies through the state banking system.This is mixed-method research. The first part included Grounded Theory (GT) and interviews with 16 experts selected through purposive and snowball sampling. After extracting 362 open codes, 77 subsidiary components and 21 principal components were identified. In the second part, 20 components with the highest code frequency were included, and by employing the interpretive structural modeling (ISM), the components’ relationship and sequences were classified into 6 levels. The results of MICMAC analysis revealed that components of understanding the conditions and requirements of green projects plus setting green goals for the banks with respect to their mission are quite effective in implementing green financing as a crucial factor in accomplishing sustainable entrepreneurship and the emergence of clean industries.

کلیدواژه‌ها

Environmental Entrepreneurship؛ Grounded Theory؛ Green Financing؛ Interpretive Structural Modeling؛ Sustainable Development