The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance

Document Type : Original Article


Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran



The measures taken by companies are in line with their activities, in addition to ensuring the interests of shareholders and the company, and have social, environmental, and economic effects on society. Today, we are witnessing an increase in the concerns of society under the influence of these measures. One of these measures is the payment of taxes by the company, which can lead to an increase in social services and the prosperity of the economic system and generally improve the status of society. The primary purpose of this research is to explain the methodology of social and stakeholder analysis to participate in corporate sustainability by using the tax compliance of stock exchange companies. The current research is developmental-practical regarding objective, mixed-exploratory (causal) data, and survey-cross-sectional. Therefore, this research method to achieve the mentioned goals is descriptive-analytical. In this research, the components are first determined by the Delphi method, and then the significance of the components is checked using the factor analysis method by Smart PLS Software. The research findings in the first stage, which were obtained by using a questionnaire and receiving the opinions of experts, include the identification of the following components: the perception of stakeholders, including internal stakeholders and our company; Social norms, including personal, descriptive, subjective and predicted norms, and participation in corporate sustainability includes desire, plan, commitment, and enthusiasm. Also, in the second stage, which was done by distributing questionnaires among the accountants and financial managers of the companies admitted to the stock exchange, the results show that social and stakeholder-related indicators, which include stakeholders' perceptions and social norms, lead to tax compliance to participate in corporate sustainability. In previous studies, the subject of corporate sustainability used tax compliance to examine the impact or relationship. In this research, modeling was carried out, so the present results can provide useful suggestions to law-making institutions, including the audit organization and the Tehran Stock Exchange Organization, so that these organizations apply more appropriate regulations.


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