Investigating the challenges and barriers of access to the information of Companies by stakeholders

One of the most substantial rights of shareholders that has been specified and guaranteed by the legislator in the commercial laws and legal systems of many countries, including Iran; Shareholders have the right to be informed of the status of the company. According to Article 139 of the amendment bill of a part of the Commercial Code approved in 1968, the information rights of shareholders have been explicitly accepted; However, there is no specific legal regulation regarding the extension of this right to some types of corporate stakeholders. Although from a theoretical point of view, some ethical principles governing the theory of stakeholders, such as the principle of transparency and social responsibility of companies, justify the access of some stakeholders to company information, however in practical terms, the conflict between the rights and interests of shareholders and beneficiaries in the form of obstacles such as the rule of the competitive spirit over the company makes access to the company's information difficult for the beneficiaries. Therefore, this article tries to describe and analyze, in a descriptive and analytical way, the concept of the beneficiary, the basics of the requirement for beneficiaries to access information, and the obstacles and challenges ahead in the implementation of this right.