1
Department of Accounting, Firouzkoh Branch, Islamic Azad University, Tehran, Iran
2
Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
10.22067/ijaaf.2025.46051.1491
Abstract
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.
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Alimohammadi, P. , Hosseini, S. A. , Yousefi Amin, Z. and Ahadi Serkani, S. Y. (2025). Designing a Social Responsibility Reporting Framework for Listed Companies. Iranian Journal of Accounting, Auditing and Finance, 9(4), 83-99. doi: 10.22067/ijaaf.2025.46051.1491
MLA
Alimohammadi, P. , , Hosseini, S. A. , , Yousefi Amin, Z. , and Ahadi Serkani, S. Y. . "Designing a Social Responsibility Reporting Framework for Listed Companies", Iranian Journal of Accounting, Auditing and Finance, 9, 4, 2025, 83-99. doi: 10.22067/ijaaf.2025.46051.1491
HARVARD
Alimohammadi, P., Hosseini, S. A., Yousefi Amin, Z., Ahadi Serkani, S. Y. (2025). 'Designing a Social Responsibility Reporting Framework for Listed Companies', Iranian Journal of Accounting, Auditing and Finance, 9(4), pp. 83-99. doi: 10.22067/ijaaf.2025.46051.1491
CHICAGO
P. Alimohammadi , S. A. Hosseini , Z. Yousefi Amin and S. Y. Ahadi Serkani, "Designing a Social Responsibility Reporting Framework for Listed Companies," Iranian Journal of Accounting, Auditing and Finance, 9 4 (2025): 83-99, doi: 10.22067/ijaaf.2025.46051.1491
VANCOUVER
Alimohammadi, P., Hosseini, S. A., Yousefi Amin, Z., Ahadi Serkani, S. Y. Designing a Social Responsibility Reporting Framework for Listed Companies. Iranian Journal of Accounting, Auditing and Finance, 2025; 9(4): 83-99. doi: 10.22067/ijaaf.2025.46051.1491
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