Document Type : Original Article
Authors
1
Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
2
Associate Professor, Department of Accounting and Management, Firuzkuh, Branch, Islamic Azad university, Firuzkuh, Iran
10.22067/ijaaf.2024.89606.1491
Abstract
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.
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