Innovation and Creativity in Determining and Prioritizing Corporate Disclosure Indicators

In recent years, we have seen an increase in the importance of social responsibility (CSR) and reporting among organizations. In this regard, creativity and innovation are important in determining and prioritizing the components of corporate social responsibility.

The current research, the components and indicators of disclosure, provide and analyze social responsibility by examining expert opinion in a comprehensive framework. After determining the components, the gap between the expected and expected status of the experts was discussed.

The statistical population included university professors, experts and managers working in accounting, auditing and financial management of Iran in 1396. Data were analyzed by exploratory factor analysis and t-test using SPSS software.

The results of exploratory factor analysis showed that 8 dimensions for corporate social responsibility (leadership and in-organization processes, environmental protection, work environment, community and country, employee support, reporting, public assistance and business Standards) can be extracted. Also, the results of t-test showed that there is a significant difference between the present situation (current performance) and the expected level of experts.

The study was conducted with the hope that companies would prioritize transparency in their programs, and that managers would volunteer to disclose social responsibility information.