Investigating the relationship between corporate social responsibility disclosure and net profit margin

By intensifying competition in business and rapid technological change, as well as increasingthe power and choice of customers, success will be those companies that will be able to better understand and identify the expectations and values of customers and respond to them in a desirable way. One of the most valuable assets of any company is thebrand equity. Companies that have a high position in the minds of consumers in terms of brand equity can easily be considered more profitable among other companies in their own industry.. The brand equity of any organization is a reflection of their commitment to social responsibility. In this study, the relationship between disclosure of social responsibility and net profit margin in Tehran Stock Exchange has been investigated. In this study, we used the net profit margin to measure the brand. The results of this study show that there is a significant relationship between disclosure of corporate social responsibility and net profit margin.