Social reporting in the annual reports of Iranian listed companies

Autor:	Soheila Mirshekary, Victoria Wise, Ali Yaftian, Kathie Cooper
Rok vydání:	2012
Předmět:	business.industry Sustainability reporting Corporate social responsibility Accounting Business General Business Management and Accounting Social reporting
Zdroj:	Corporate Ownership and Control. 10:26-33
ISSN:	1810-3057 1727-9232
Popis:	This paper examines corporate social reporting (CSR) in the annual reports of companies listed on the Tehran Stock Exchange (TSE) in Iran. Descriptive analysis and multiple linear regression techniques are used to analyse the extent of CSR disclosure and to test hypotheses regarding the relationships between CSR disclosure and four company characteristics namely size, profitability, financial leverage and industry type. Among five important themes of social disclosure (human resources, environmental performance and policies, community activities, energy consumption, and customer satisfaction and product quality) the human resources theme was found to be the most common type of disclosure made. Only the size of the disclosing company was found to be significantly related to the level of overall CSR disclosure.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c4ca973f98740a79e99baf04bc7a4cc4 https://doi.org/10.22495/cocv10i1art2 Zobrazit plný text záznamu