At present, the idea of corporate social responsibility responds to the widespread challenge of engaging not only in economic and financial discourse but also in social, human, and environmental interactions. Any company that wants to ensure sustainable development of performance should not inevitably overlook the benefits of interacting in a social approach. The purpose of this study is to investigate the relationship between environmental performance disclosure, financial performance, and company value. The research approach is descriptive-correlational in terms of purpose and with regard to the analysis of the relationships between variables. Through a careful study of the literature, five design hypotheses and statistical samples including 130 companies were selected from among the listed companies on Tehran Stock Exchange for a period of 4 years 2016-to 2020. Multiple regression equations based on pooled data were tested. The findings of the study indicate that according to the first and second hypotheses, financial performance is not related to environmental disclosure but prior financial performance is related to environmental disclosure, in relation to the third hypothesis environmental disclosure is not related to firm value, and results in The fourth and fifth hypotheses of the study reject the effect of environmental disclosure on the relationship between firm's financial performance and firm's environmental performance.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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