Corporate Social Responsibility

  • Traditional corporate reporting has generally failed to inform stakeholders about the impact of business activities on society (Hackston & Milne, 1996). Over the past few decades, society has placed an increased demand on businesses for better corporate behavior and to legitimize their existence (Gao & Zhang, 2006). In line with such expectations, there has been a growing interest in the reporting of corporate social impacts and actions, and, therefore, a shift from mere financial reporting to corporate reporting that includes elements of social and environmental behavior.
  • The themes for corporate social responsibility (CSR) initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In the latest research which was conducted on 56 corporations from IMI100 (100 Iranian companies, ranked by IMI), CSR themes in priority have been identified(Chapardar & Khanlari, 2011).
  • The results and discussions of this research are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.
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    Corporate Responsibility, Accountability,social, Transparency,Accounting and Auditing

     

     


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    Social Accounting

  • Social Accounting and Auditing establishes a framework for ongoing monitoring, evaluation and accountability to stakeholders both internal and external to the organisation. Social Accounting can help an organisation to investigate its performance against social, environmental and economic objectives, and ensure that it is working in accordance with its values. In the private sector, social accounting is aligned with corporate social responsibility.
  •  Social Responsibility

  • Social responsibility is the idea that a company should embrace its social responsibilities and not be solely focused on maximizing profits. Social responsibility entails developing businesses with a positive relationship to the society in which they operate. According to the International Organization for Standardization (ISO), this relationship to the society and environment in which businesses operate is "a critical factor in their ability to continue to operate effectively.


  • ยท         The significant differences between the CSR themes in Iranian companies and those of International ones confirm the agreed argument that CSR is a contextual subject.

     

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    Professional Bodies

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    Iranian Accounting Association(IAA)


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    Iranian Association of Internal Audit(IAIA)


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    Management Science Association



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