Designing a Social Responsibility Reporting Framework for Listed Companies

Iranian Journal of Accounting, Auditing and Finance

مقاله 5، دوره 9، شماره 4 - شماره پیاپی 33، اسفند 2025، صفحه 83-99   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.46051.1491

نویسندگان

Parvane Alimohammadi^{* 1}؛ Seyed Atafeh Hosseini²؛ Zahra Yousefi Amin²؛ Seyed Yousef Ahadi Serkani¹

¹Department of Accounting, Firouzkoh Branch, Islamic Azad University, Tehran, Iran

²Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran

چکیده

The purpose of this study is to develop a corporate social responsibility (CSR) reporting framework based on a content analysis of international reporting practices for companies listed on the stock exchange. This qualitative research employs content analysis to examine global CSR disclosure patterns. Data were collected from publicly listed companies, and a systematic approach was adopted to identify the key dimensions and indicators relevant to CSR reporting. The study proposes a comprehensive CSR reporting model comprising four primary dimensions: value creation, corporate governance, social participation, and environmental protection. Subcategories include investment in valuable products, sustainable services, ethical governance, transparency, environmental stewardship, and compliance with social and ethical standards. Together, these elements form the foundation of a robust framework that enables companies to align with corporate governance principles. This framework provides a structured approach to CSR reporting, supporting firms in enhancing transparency, accountability, and adherence to governance guidelines in their social responsibility practices. The study contributes to the literature by presenting an initial, context-specific CSR reporting model tailored to stock exchange–listed companies, addressing both regulatory requirements and stakeholder expectations.

کلیدواژه‌ها

Accountability؛ Corporate Governance؛ Reporting Framework؛ Social Responsibility

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