The effect of social responsibility disclosure components on company value creation | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 12، دوره 16، شماره 2، اردیبهشت 2025، صفحه 143-153 اصل مقاله (820.45 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.29407.4155 | ||
| نویسندگان | ||
| Hadi Javanshir؛ Jamadori Gorganli Davaji* ؛ Parviz Saeedi؛ Arash Naderian | ||
| Department of Accounting, Islamic Azad University, Aliabad Katul Branch, Aliabad Katul, Iran | ||
| چکیده | ||
| Social responsibility is a commitment causing managers of private sector business organizations to consider the whole community's well-being in their profit-making decisions. Organizations' performance evaluation criteria have evolved, and social and environmental responsibilities have become necessary for the long-term activities of organizations. This research uses Delphi forecasting methods, AHP ranking, questionnaires, and PLS through a comprehensive framework to analyze the effect of social responsibility disclosure components on company value creation. A content analysis was performed on the board reports of Iranian companies to examine the current status and the social dimension disclosure level in Iranian companies. To this purpose, a sample of active and large companies of the Tehran Stock Exchange, including about 106 cases from the energy, refining, and petrochemical industries, have been used. The results obtained from the path analysis and the desired indicators of the structural model fit supported the significance, explanation, and proper justification of corporate responsibility's social dimension disclosure components. In addition, a significant relationship was found between social responsibility disclosure and value creation. | ||
| کلیدواژهها | ||
| corporate social responsibility؛ social dimension components and indicators؛ disclosure level assessment؛ corporate value creation | ||
| مراجع | ||
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