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:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 361-398 Back to browse issues page
Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus
Mansour Sarfaraz1 , Gholam-Hossein Assadi2 , Rafik Baghoumian 3, Hamideh Asnaashari4
1- Ph.D student of Accounting,Shahid Beheshti University, Tehran, Iran (m.sarfaraz3640@gmail.com)
2- Associate Professor of Accounting,Shahid Beheshti University, Tehran, Iran(assadi4@gmail.com)
3- Assistant Professor of Accounting,Shahid Beheshti University, Tehran, Iran(Corresponding Author) , rafikba@yahoo.com
4- Assistant Professor of Accounting,Shahid Beheshti University, Tehran, Iran(h_asnaashari@sbu.ac.ir)
Abstract:   (1242 Views)
This research was conducted with aim of investigating social responsibility reporting of pharmaceutical companies in the face of the Coronavirus. For this purpose pharmaceutical companies reports in this field was investigated from February 2020 to September 2021 by using content analysis method. Research statistical socity included 38 pharmaceutical companies that listed in Tehran stock exchange (TSE) wich of them 29 companies was selected by using systematic elimination method as final sampel. Research result indicated that pharmaceutical companies were focus on reporting of social responsibility actions in the face of the Coronavirus in related to employees dimension. In addition, most of reports were conducted on retrospective, qualitative and textual based. Result of hypotheses test showed that there is not statistically significant difference between disclosure of different dimension (society, employees and economical) of pharmaceutical companies social responsibility actions in the face of the Coronavirus. But, there are statistically significant differences in disclosure of those information from viewpoint of different time horizons, different measurement criteria, different ways and places of disclosure. The results of this study can help regulators to identifying the strengths and weaknesses of social responsibility reporting of pharmaceutical companies in the face of the Coronavirus.
Keywords: Corporate Social Responsibility, Coronavirus, Reporting, Pharmaceutical Companies.
Full-Text [PDF 396 kb]   (312 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/04/25 | Accepted: 2022/08/5 | Published: 2022/09/22
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Sarfaraz M, Assadi G, Baghoumian R, Asnaashari H. Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus. aapc 2022; 7 (13) :361-398
URL: http://aapc.khu.ac.ir/article-1-1092-en.html
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Volume 7, Issue 13 (9-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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