ارائه مدل حسابرسی پایداری در صنعت خرده فروشی

Abstract
Objective: Sustainability auditing is a systematic and independent process for evaluating an organization's performance in various areas of sustainability, including the environment, society, and economy. The purpose of this type of audit is to identify the organization's strengths and weaknesses in these areas, provide solutions to improve performance, and ensure compliance with legal requirements and international standards. The purpose of this qualitative research is to present a sustainability audit model in the retail industry.

Method: This research uses the Cranhelm and Gold-Kohl multiple-database method. The participants of this research include academic auditing and accounting experts and retail companies in the private sector, who were determined through a theoretical sampling method. A semi-structured interview was used to identify the categories of the sustainability audit model in the retail industry. In-depth interviews were conducted with 25 auditing and accounting experts using this tool, and the required information was collected.

Findings: In this study, 5 categories (central category, individual and organizational support platforms, economic and social contexts, individual and occupational and organizational barriers, individual and organizational outcomes and consequences) and 25 concepts were extracted in the inductive coding stage. Then, conceptual refinement, pattern coding (model presentation), theoretical adaptation of the model, empirical validation and evaluation of theoretical coherence of the model and theory enrichment were described.

Results: One of the main reasons for the necessity of sustainability auditing for companies is that it can help identify inefficiencies in company operations and create financial savings. Sustainability auditing can identify opportunities to save energy, reduce waste or save water. By implementing changes to reduce their environmental impact, companies can save on bills and reduce general operating costs. Also, sustainability auditing can help companies maintain their social license to operate. Consumers are increasingly aware of the effects of their purchasing decisions on the environment and society. By improving their sustainability practices, companies can enhance their reputation and build trust with customers, employees, and other stakeholders.

Keywords: Sustainability Audit, Sustainability Accounting, Sustainability Transparency, Retail Industry.
Abstract
Objective: Sustainability auditing is a systematic and independent process for evaluating an organization's performance in various areas of sustainability, including the environment, society, and economy. The purpose of this type of audit is to identify the organization's strengths and weaknesses in these areas, provide solutions to improve performance, and ensure compliance with legal requirements and international standards. The purpose of this qualitative research is to present a sustainability audit model in the retail industry.

Method: This research uses the Cranhelm and Gold-Kohl multiple-database method. The participants of this research include academic auditing and accounting experts and retail companies in the private sector, who were determined through a theoretical sampling method. A semi-structured interview was used to identify the categories of the sustainability audit model in the retail industry. In-depth interviews were conducted with 25 auditing and accounting experts using this tool, and the required information was collected.

Findings: In this study, 5 categories (central category, individual and organizational support platforms, economic and social contexts, individual and occupational and organizational barriers, individual and organizational outcomes and consequences) and 25 concepts were extracted in the inductive coding stage. Then, conceptual refinement, pattern coding (model presentation), theoretical adaptation of the model, empirical validation and evaluation of theoretical coherence of the model and theory enrichment were described.

Results: One of the main reasons for the necessity of sustainability auditing for companies is that it can help identify inefficiencies in company operations and create financial savings. Sustainability auditing can identify opportunities to save energy, reduce waste or save water. By implementing changes to reduce their environmental impact, companies can save on bills and reduce general operating costs. Also, sustainability auditing can help companies maintain their social license to operate. Consumers are increasingly aware of the effects of their purchasing decisions on the environment and society. By improving their sustainability practices, companies can enhance their reputation and build trust with customers, employees, and other stakeholders.

Keywords: Sustainability Audit, Sustainability Accounting, Sustainability Transparency, Retail Industry.