اعتبارسنجی ابزار ارزیابی سطح افشاء مسئولیت اجتماعی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران

2 دانشیار حسابداری، دانشگاه اصفهان، اصفهان، ایران

3 استادیار اقتصاد، دانشگاه اصفهان، اصفهان، ایران

4 استادیار کامپیوتر، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران

چکیده

مقدمه: با توجه به تمایل روزافزون سرمایه‌گذاران، سهامداران و به‌طورکلی ذی‌نفعان به شناخت ابعاد مسئولیت اجتماعی، افشاء مطلوب مسئولیت اجتماعی شرکت‌ها بسیار حائز اهمیت است و این امر بدون در اختیار داشتن اﺑﺰار دارای رواﯾﯽ و پایایی مناسب امکان‌پذیر نخواهد ﺑﻮد.
روش پژوهش: پژوهش حاضر از لحاظ ماهیت و هدف، کاربردی و بر اساس نحوه گردآوری داده‌ها از نوع پژوهش‌های میدانی است. جامعه آماری پژوهش شامل استادان دانشگاه در رشته‌های حسابداری و مدیریت مالی و افراد حرفه‌ای و متخصص در زمینه مالی، حسابداری و بازار سرمایه است. در این پژوهش پس از بررسی متون و اﺳﺘﺨﺮاج اﺑﻌﺎد افشاء مسئولیت اجتماعی، با کمک روش دلفی، در سه مرحله شاخص‌های هر یک از ابعاد افشاء مسئولیت اجتماعی بررسی شد.
یافته‌ها: از 84 شاخص پرسش‌نامه اولیه، 39 شاخص در فرآیند سنجش روایی و پایایی حذف و سرانجام بازبینه‌ای (چک‌لیستی) با 45 شاخص دارای رواﯾﯽ و ﭘﺎﯾﺎﯾﯽ ﻣﻨﺎﺳﺐ، تهیه شد. یافته‌های پژوهش نشان داد که از دید خبرگان، بُعد محصولات و خدمات از بیشترین اهمیت برای افشاء مسئولیت اجتماعی برخوردار است و کم‌ترین میزان اهمیت افشاء مسئولیت اجتماعی مربوط به بُعد حقوق بشر است.
بحث و نتیجه‌گیری: با توجه به اهمیت مسئولیت اجتماعی شرکت‌ها، استفاده از معیاری معتبر و قابل‌اعتماد در تعیین و ارزیابی سطح افشاء مسئولیت اجتماعی شرکت‌ها، کیفیت تصمیم‌گیری ذی‌نفعان را افزایش می‌دهد. بنابراین، ابزار ارزیابی سطح افشاء مسئولیت اجتماعی که در این پژوهش ارائه شده و از روایی مناسب و پایایی قابل قبول برخوردار است می‌تواند در بهبود سطح افشاء مسئولیت اجتماعی و ارزیابی آن مفید واقع شود.

کلیدواژه‌ها

عنوان مقاله [English]

Validation Tool for Assessing the Level of Disclosure of Corporate Social Responsibility for the Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

  • A. Alivandi Darani 1
  • M. Arabsalehi (Ph. D.) 2
  • H. Amiri (Ph. D.) 3
  • F. Zamani Boroojeni (Ph. D.) 4
1 Ph.D. Candidate in Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
2 Associate Professor of Accounting, Isfahan University, Isfahan, Iran
3 Assistant Professor of Economics, Isfahan University, Isfahan, Iran
4 Assistant Professor of Computer Engineering, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
چکیده [English]

Introduction: Considering the increasing interest of investors, shareholders and general stakeholders in recognizing the dimensions of corporate social responsibility of companies, it is important to disclose the social responsibility of the company and to this end, recognizing the existing situation is essential. This matter is not possible without possessing the valid and reliable tools.
Method: This research is applied in terms of purpose and regarding data collection method, it is a field research. The statistical society for this study consists of university professors in the fields of accounting and financial management, and also, experts in finance, accounting and capital markets. In this study, after examining the texts and extracting different aspects of social responsibility disclosure, indicators of these aspects were examined in 3 stages using the Delphi method.
Results: The results show that out of the 85 indexes of the initial questionnaire, 39 were excluded and a checklist of 45 reliable and valid indicators was created. In the experts’ point of view regarding the importance of the disclosure of aspects, services and products were the most and social responsibility was the least important.
Conclusion: Considering the importance of corporate social responsibility, using a valid and reliable criterion in evaluating the level of corporate social responsibility increases the quality of stockholder decision-making. Therefore, benefiting from experts’ view in formulating a proper tool for evaluating the level of social responsibility can improve the level of social responsibility and it assessment.

کلیدواژه‌ها [English]

  • Delphi Method
  • Disclosure Level
  • Social Responsibility
  • Validation

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