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Presentation and evaluation model of corporate social responsibility reporting
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Mahdi Mohib Alipour1   , Heidar Mohamadzadeh salteh2 , Akbar Kanani3 , Ali Akbar Nonahal nahr4 |
1- PhD student, accounting department, Marand unit, Islamic Azad University, Marand;
2- Associate Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran. , Salteh2008@gmail.com
3- Assistant Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
4- Assistant Professor, Department of Accounting, Bostan Abad Branch, Islamic Azad University, Bostan Abad, Iran |
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Abstract: (61 Views) |
Purpose: Social responsibility is a relatively new management paradigm that emphasizes the creation of a responsible and committed business. One of the issues that is less addressed in many companies today and is a big obstacle to achieving corporate sustainability is the focus on economic development and financial issues without considering the company's social responsibility. Perhaps one of the reasons why companies do not pay attention to this issue is the lack of a comprehensive understanding of the factors affecting their social responsibility, as well as the lack of a model for its development and implementation. Therefore, the purpose of this research is to identify the factors affecting the reporting of corporate social responsibility.
Method: Qualitative and quantitative methods were used in the implementation of this research. In the qualitative part, the statistical community included experts, professors and experts in Iran's official accountants. The expression of data collection was a semi-structured interview and theoretical saturation was achieved after conducting 11 interviews. Then, the data was analyzed by ground theory coding method. In the quantitative part, 384 questionnaires were distributed among the employees of accounting organizations in a simple random manner. Then, SmartPLS software was used to estimate and estimate relationships in the corporate social responsibility reporting model.
Findings: In this research, based on the proposed model, 12 main codes were extracted, which include: "Establishment of accounting standards, establishment of accounting rules and requirements, need for reporting transparency, economic development, evaluation of reporting quality, meritocracy in hiring managers, political and economic communication within unit, exercising control over the financial and operational policies of the company, the pressure and competition of the capital market.
Conclusion: The model and concepts extracted from the responses of the participants show that there are reasons and motivations for turning to corporate social responsibility reporting. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied as a result of its implementation.
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Article number: 19 |
| Keywords: Iranian certified accountants, social responsibility, social responsibility reporting, foundation data theory |
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Full-Text [PDF 878 kb]
(18 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/05/31 | Accepted: 2024/08/26 | Published: 2025/05/26
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