Abbas Rahimi - PhD student of Financial Engineering, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran.
narges yazdanian - Assistant Professor, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran.
seyed alireza mirarab baygi - Assistant Professor, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran.
Kiumars Arya - Assistant Professor, Department of Accounting and Management, Roudehen Branch, Islamic Azad University, Roudehen, Iran.

The purpose of this research is to identify and analyze the importance-performance of factors affecting the development of green financing based on the role of the banking industry in Iran for the transition to a circular economy. The current research has been conducted using the mixed exploratory research method in two parts: qualitative (theme analysis) and quantitative (importance-performance analysis). In the qualitative part, by using the non-random judgmental method, the opinions of ۱۴ managers and experts of the banking industry as well as university professors were used. Also, in order to determine the random sample size in the quantitative part of the research to complete the questionnaires, the power analysis method presented by Cohen (۱۹۹۲) was used. Based on this, the required sample size was determined to be at least ۱۱۳. According to the research findings in the qualitative part, during the data first stage, ۵۲ cases of evidence identified from the text of the interviews were labeled in the form of ۲۶ primary codes. Next, the primary codes were categorized into five sub-themes and then a main theme. The results of the importance-performance analysis also showed that financial factors as well as infrastructure and technology have a higher than average importance in providing green financing based on the role of Iran's banking industry for the transition to a circular economy, and their performance is also higher than average, and this is due to The meaning of the special status of these variables.

green financing, Banking Industry, circular economy