نویسندگان
1 دانشگاه مازندران
2 دانشگاه علامه طباطبائی- دکتری حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Nowadays a comprehensive development of the disclosure requirements, social responsibility reporting (CSR) and the companies’ lasting have gotten attention by regulator institutions and Stock Exchanges in order to create transparency and cross-financial accountability in capital markets. This paper has provided dimensions, components and indices of corporate social responsibility disclosure by studying internationally and regionally recognized standards and guidelines and through the questionnaire techniques, confirmatory factor analysis and path analysis over a comprehensive framework. It we assessed and analyzed the situation and the disclosure level of social responsibility indices and lasting through analysis of the board’s reports content of the exchanges.
Good indices of structural model fitness represent a significance and appropriate explanation and justification for all components and parameters of social responsibility disclosure of the companies. The findings of the content analysis has shown that out of 60 indices measured in this study, an average about 54 i.e. 75%, would not disclose in the annual reports on the board’s activities of exchanges. Thus, the low level of social responsibility disclosure on the exchange companies reflects a gap between the current situation and the stakeholders’ expectations. Therefore, the development of appropriate standards and requirements is essential to meet the expectations of stakeholders in the capital market in Iran, for the reporting and disclosing these indices of annual reports by those companies.
کلیدواژهها [English]
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