Designing a social responsibility reporting framework for listed companies

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 13 آذر 1403   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2024.89606.1491

نویسندگان

Parvane Alimohammadi^{* 1}؛ Seyed Atafeh Hosseini¹؛ Zahra Yousefi Amin¹؛ Seyed Yousef Ahadi Serkani²

¹Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran

²Associate Professor, Department of Accounting and Management, Firuzkuh, Branch, Islamic Azad university, Firuzkuh, Iran

چکیده

The main goal of the current research is to provide a social responsibility reporting framework based on content analysis of international reporting patterns for companies admitted to the stock exchange. Qualitative research was done using the content analysis method. The research results have led to the presentation of the reporting model of social responsibility, including related dimensions and indicators. The research findings showed that the social responsibility reporting framework includes four main dimensions: value creation, corporate governance, social participation, and environmental protection, and sub-axis including investment, valuable products, sustainable and responsible services, advertising, participation in annual evaluation, branding, and inclusive business, correct management, business alignment, accountability to stakeholders, organizational participation, compliance with guidelines and laws, disclosure of sustainability report, strategy review, transparency of reports, altruism, fair actions, preparation of ethical charter, compliance with ethical matters, compliance with social standards, integrity, creating structure Organizational, environmental protection, use of renewable resources, replacement of consumable resources, reduction of waste production, encouraging the purchase of degradable products, production of organic products, organizational partnerships. The findings of this research can be proposed as the initial model of social responsibility reporting for companies admitted to the stock exchange to comply with the legal requirements of the corporate governance guidelines.

کلیدواژه‌ها

reporting framework؛ accountability؛ social responsibility؛ corporate governance