A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting

The inflationary recession is a subject that today is considered as a major challenge in the Iranian economic environment. In this economy, major equipment and allocation of resources are made by the banking system. So, the main problem in this research is the incomplete disclosure of some financial and non-financial information of banks due to lack of a systematic pattern. The corporate citizenship reporting shows that how banks play their role in society. Therefore, the purpose of this research is to develop a model for financial and non-financial reporting in banks by indexing of the Corporate Citizenship Reporting. This research is applied, descriptive and survey. Data analysis was performed using LISREL software, multidimensional structure and confirmatory factor analysis. The final pattern consists of four dimensions, fifteen components and ninety indexes that can be used as an innovative model for financial and non-financial reporting of Iranian banks.