The Survey of Effect of Corporate Accounting Social Responsibility Disclosure on Corporate Financial: An Experimental Study

This study aims to consider the effects of identification, monitoring, measurement, and reporting of social and economic activities related to the business enterprises on the society. Community perceptions of companies’ business responsibilities have changed over the years. The purpose of this study is to contribute to the current discussions about the effectiveness of the corporate social responsibility (CSR) disclosure. Despite the widespread and growing public concern and support for the corporate social performance, there is a need for further investigations to achieve information about the correlation between social disclosure and social performance, also between social performance and the social and economic characteristics of a company, and the progress which is often slow and dispersed. Therefore, the aim of this study is to evaluate the impact of the corporate social responsibility disclosure on financial performance, type of the applied research and the study’s methods and materials and hypothesize testing. This research identified the cause and effect between two variables. The populations of the study are all chief financial officers of the companies listed in the Stock Exchange of Tehran.