Social reporting in the annual reports of Iranian listed companies

Authors

Ali Yaftian, Deakin UniversityFollow
Victoria Wise, Deakin University
Kathie Cooper, University of WollongongFollow
Soheila Mirshekary, Deakin University

RIS ID

76836

Publication Details

Yaftian, A., Wise, V., Cooper, K. & Mirshekary, S. (2012). Social reporting in the annual reports of Iranian listed companies. Corporate Ownership and Control, 10 (1), 26-33.

Abstract

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, finanacial leverage and industry type. Among five important themes of social disclosure (human resources, environmental performance and policies, community activities, energy consumptionn, 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.