Assessing social responsibility based on social dimension and its relationship with corporate sustainability

Today, corporate social responsibility has become more widespread than ever before with the addition of issues such as the environment and human rights. One of the most important issues in management is the social responsibility of firms and companies. Corporate social responsibility means the obligation to be accountable. This study aims to evaluate social responsibility based on the social dimension of companies and analyze the current situation of these indicators in the reports of companies listed on the Tehran Stock Exchange to identify the current situation. In this study, the social dimension of corporate social responsibility disclosure is presented in a comprehensive manner by studying internationally recognized standards and guidelines and through questionnaires, factor analysis and other statistical methods. Also, the level of disclosure of social responsibility and its current status has been evaluated and analyzed through the content analysis of the reports of the board of directors of Iranian companies. In addition, the relationship between level of disclosure of corporate social responsibility based on the social dimension and the sustainability of companies based on criteria which themselves are based on accounting data and market data has been examined by considering some characteristics of companies. It was analyzed using SPSS software and data of New Outcome software between 94 and 98 years.The results show a low level of disclosure of the social dimension of social responsibility in companies listed on the Tehran Stock Exchange. For this reason, it is necessary to develop appropriate standards for reporting and disclosure of these indicators in the annual reports of companies to meet expectations of the Iranian capital market. Finally, the main hypothesis of the research was confirmed, which showed that the degree of disclosure of the social dimension of social responsibility has a significant effect on the sustainability of companies.