مسئولیت اجتماعی شرکت‌ها و گزارشگری آن

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد حسابداری دانشگاه شیراز

2 عضو هیئت علمی گروه حسابداری دانشگاه آزاد اسلامی واحد بندر انزلی

چکیده

مقدمه: با پیشرفت جوامع و توجه به حقوق بشر، افزون بر مسئولیت متداول شرکت‌ها یعنی سود دهی، مسئولیت شرکت‌ها در قبال جامعه و محیط نیز مورد توجه قرار گرفته است. سهامداران دیگر تنها ذی‌نفعان شرکت نیستند بلکه شهروندان، مشتریان، کارکنان و دولت و حتی نسل‌های آینده نیز ذی‌نفعان شرکت محسوب می‌شوند. هم‌اکنون شرکت‌های زیادی در سراسر جهان، به این مسئولیت خود واقف بوده و در جهت ایفای آن تلاش می‌کنند. گزارشگری مسئولیت‌های اجتماعی، ابزاری برای ارزیابی مسئولیت اجتماعی شرکت‌ها است و با استفاده از آن شرکت‌ها می‌توانند اقدامات خود را در جهت ارتقای کیفیت زندگی آحاد جامعه به اطلاع کلیه افراد جامعه و نهادهای ذی‌نفع برسانند.
مروری بر مبانی نظری و پیشینه پژوهش: در این مطالعه سعی شده است با استفاده از نظریه‌های موجود در زمینه مسئولیت اجتماعی شرکت‌ها علل، انگیزه‌ها و منافع گرایش به سوی اجرا و گزارشگری آن بیان شود. هم‌چنین، برخی از معایب گزارشگری سنتی در زمینه حسابداری مالی مطرح، پیشرفت‌های حاصل‌شده در زمینه گزارشگری اجتماعی و محیطی ارائه و سرانجام شیوه‌های توسعه چارچوب مناسب برای گزارشگری مسئولیت‌های اجتماعی بیان شود.
نتیجه‌گیری: بر اساس پژوهش‌های انجام شده در این حوزه و بررسی برخی الگوها به نظر می‌رسد باید الزامات و محرک‌های لازم برای گزارشگری مسئولیت‌های اجتماعی در جهت عملی‌کردن این نوع گزارش تدوین و ارائه شود.

کلیدواژه‌ها


عنوان مقاله [English]

Corporate Social Responsibility and Its Reporting

نویسندگان [English]

  • Sh. Khajavi 1
  • M. Etemadi 2
1 Professor of Accounting, Shiraz University
2 The Faculty Member of Accounting Department, Islamic Azad University, Bandar-e Anzali Branch
چکیده [English]

Introduction: Along with the developments of countries and regarding the human rights, over the normal responsibility of corporates; i. e. profitability, the responsibility of corporates against the society and the environment has been taken into consideration. Shareholders are not the only beneficiaries of the companies anymore. Now, a lot of companies all over the world are aware of their responsibilities, and they are attempting to play their own role in this respect. Social reporting responsibilities is an instrument for evaluating the corporates social responsibility, and via this, the companies are able to pronounce their own activities to the whole society for the enhancement of the quality of lives for all people of the society and the interested institutions.
Literature Review: In this research, it is tried to state the reasons, motivations, and the interests in inclining to the implementation and reporting of the corporate social responsibility by using the existent theories in this field. Moreover, it is attempted to set forth some deficiencies of the traditional reporting in financial accounting, present the resulted advancements in social and environmental reporting, and at last, suggest the appropriate framework for developing methods in social responsibilities reporting.
Conclusion: According to the conducted researches in this field, and regarding the investigating of some models, it seems that the necessary obligations and incentives should be compiled and presented for reporting the social responsibilities in performing this type of reporting.

کلیدواژه‌ها [English]

  • Content analysis
  • Corporates Social Responsibility
  • Environmental Reporting
  • Social Reporting
  • Theory of Political Economy
1      Asgari, M. (2007). “Accounting of Social Responsibilities”, Tadbir: A Monthly Magazine on Management, No. 189, pp. 39-42. [In Persian]

2      Jamshidi Navid, B. and Z. Noori (2013). “The Study of the Islamic Cultural Values Effect Based on Hofsted's Dimensions on Transparency of the Financial Reporting and Accountability Level (A Case Study: The Ministry of Health and Medical Education)”, Journal of Health Accounting, Vol. 2, No. 4, pp. 1-18. [In Persian]

3      Noori, Z. and B. Jamshidi Navid (2013). “Investigating the Effect of Culture on Transparency of the Financial Reporting and the Enhancement of Accountability in the Universities of Medical Sciences”, Journal of Health Accounting, Vol. 2, No. 3, pp. 68-89. [In Persian]

4      Brown-Liburd, H. and V. L. Zamora (2014). “The Role of Corporate Social Responsibility (CSR) Assurance in Investors  Judgments When Managerial Pay is Explicitly Tied to CSR Performance”, Auditing: A Journal of Practice and Theory, Vol. 34, No. 1, pp. 75-96.

5      De Villiers, C. and D. Alexander (2014). “The Institutionalisation of Corporate Social Responsibility Reporting”, The British Accounting Review, Vol. 46, No. 2, pp. 198-212.‏

6      Gray, R.; Owen, D.; and K. Maunders (1988). “Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract”, Accounting, Auditing and Accountability Journal, Vol. 1, No. 1, pp. 6-20.

7      Deegan, C. and M. Rankin (1996). “Do Australian Companies Report Environmental News Objectively?: An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Authority”, Accounting, Auditing and Accountability Journal, Vol. 9, No. 2, pp. 50-67.

8      Smith, K. (2002). “ISO Considers Corporate Social Responsibility Standards”, Journal for Quality and Participation, Vol. 25, No. 3, pp. 42-25.

9       Kok, P.; Wiele, T.; McKenna, R.; and A. Brown (2001). “A Corporate Social Responsibility Audit within a Quality Management Framework”, Journal of Business Ethics, Vol. 31, No. 4, pp. 287-297.

10  Jaafari, M. (1993). “Social Accounting Theory”, The Iranian Accounting and Auditing Review, Vol. 2, No. 2, pp. 79-80. [In Persian]

11 Khoshtinat, M. and H. Raie (2004). “The Effect of Social Accountant Information on the Investors' Decision-Making”, The Iranian Accounting and Auditing Review, Vol. 11, No. 3, pp. 73-92. [In Persian]

12  Deegan, C. and B. Gordon (1996). “A Study of the Environmental Disclosure Practices of Australian Corporations”, Accounting and Business Research, Vol. 26, No. 3, pp. 187-199.

13  Foroughi, D.; Mirshams Shahshahani, M.; and S. Pourhossein (2007). “The Managers' Attitudes towards Discloure of Social Accounting Information by the Companies Listed on the Tehran Stock Exchange”, The Iranian Accounting and Auditing Review, Vol. 15, No. 3, pp. 55-65. [In Persian]

14  Hassas Yegane, Y. and Gh. Barzegar (2012). “The Evolutionary Process of Concepts and Definitions of Social Responsibility of Corporates”, Hesabdar-Rasmi,  Vol. 7, No. 17, pp. 109-133. [In Persian]

15  Bagherpour Valashani, M.; Jahanbani, M.; and S. Zafarzadeh (2014). “Investigating the Attitudes of Financial Statements Users toward the Framework and Content of Social Reporting”, Journal of Health Accounting, Vol. 3, No. 2, pp 16-40. [In Persian]

16  Neu, D.; Warsame, H.; and K. Pedwell (1998). “Managing Public Impressions: Environmental Disclosures in Annual Reports”, Accounting, Organizations and Society, Vol. 23, No. 3, pp. 265-282.

17  Bouten, L.; Everaert, P.; Liedekerke, L.; De Moor, L.; and J. Christiaens (2011). “Corporate Social Responsibility Reporting: A Comprehensive Picture?”, Accounting Forum, Vol. 35, No. 3, pp. 187-204.

18  Hřebíček, J.; Soukopová, J.; Štencl, M.; and O. Trenz (2014). “Integration of Economic, Environmental, Social and Corporate Governance Performance and Reporting in Enterprises”, Acta Universitatis Agriculturaeet Silviculturae Mendelianae Brunensis,  Vol. 7, No. 59, pp. 157-166.‏