The Relationship Between Government Ownership and Firm Characteristics with the Disclosure of Social Responsibility of Companies Listed on the Tehran Stock Exchange

Today, the atmosphere of organizations is changing rapidly and many organizations are increasingly aware of the direct value of corporate social responsibility and by integrating it with the core strategy of their business and management activities, They can have a positive impact on society and the environment, as well as strengthen their reputation . The purpose of this study is to assess the relationship between government ownership and company characteristics with the disclosure of social responsibility of companies listed on the Tehran Stock Exchange. The research method is descriptive-correlation. To estimate the regression model with panel data and to analyze the multiple regression by panel-data method. The results showed that between government ownership, age and profitability with disclosure of responsibility. There is a positive and significant social relationship between companies. There is a negative and significant relationship between financial leverage and disclosure of corporate social responsibility. There is no significant relationship between company size and disclosure of corporate social responsibility.