Identifying the Components and Indicators of Corporate Social Responsibility in Iran

Nowadays, with development and growth of various industries and business units, the consequences and effects of their activities on the society and lack of social reporting, creates a gap between economic entities and the society expectations. The current paper explaines the literature related to co rporate social responsibility and its position in business units, and then conceptualizes its social dimension in corporations and identifies the components and indicators of corporate social responsibility disclosures with sustainable development approach and using questionnaire and analyzing the path model in a comprehensive framework (with regarding popular international and local standards). Also, its status and disclosure level of social dimension in corporations has been determined through content analysis of board reports of Iran’s listed companies. The findings indicate that the most important components of social dimensions in the view of stakeholders are “business ethics, corruption and bribery, association in community development”. Also, the most social disclosure about the current status of companies’ reports is “components of work and staffs, customers and consumers”. In sum, level of social dimension disclosure in Iranian companies is low that demonstrate the large gap between the current status and the society expectations. It requires the suitable regulations, obligations and standards in the field of the companies reporting and disclosure to force those to accountable for the stakeholders and the society’s expectations.