عنوان مقاله English
نویسندگان English
With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. The focus of this research is the development of corporate citizen reporting with the aim of creating a balance between the pressures of the stakeholders for information disclosure. This research is both qualitative and quantitative. In the qualitative part, the dimensions of corporate citizen reporting were determined through meta-composition. In the quantitative part, this study is also a descriptive research that aims to investigate the effect of anomie of social pressure on corporate citizen reporting through structural equations. Research is being conducted between 2021-2022. The participants in the qualitative section were 15 university-level accounting professionals. They were selected through purposive sampling. In the quantitative section, 405 financial managers of TSE were selected through simple random sampling. The results show that the social pressure anomie has a positive and significant effect on corporate citizen reporting. In fact, the result is a reflection of the fact that corporate citizen reporting as a result of the norms formed by the anomie of social pressure can be a set of humanitarian actions; Charitable contributions and other forms of committed actions of the company towards the social environment and stakeholders
کلیدواژهها English
