ارتباط عملکرد پایداری اجتماعی شرکت ها با کیفیت افشای داوطلبانه

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران

2 استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران

3 استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی،رشت، ایران

چکیده

هدف اصلی این پژوهش، بررسی ارتباط عملکرد پایداری اجتماعی شرکت ها با کیفیت افشای داوطلبانه در شرکت های پذیرفته شده در بورس اوراق بهادار تهران است. در این پژوهش اطلاعات مربوط به 497 (سال – شرکت) طی سال های 1391 تا 1397 گردآوری گردید. شاخص عملکرد پایداری اجتماعی با بررسی ابعاد مختلف و کیفت افشای داوطلبانه در دو سطح کیفیت بالا و پایین اندازه گیری شده و روش آماری پژوهش رگرسیون خطی چندگانه بوده است. یافته ها نشان می دهد مولفه های کیفت افشای داوطلبانه شرکت های مورد بررسی در این تحقیق، شاخص محیطی شامل؛ مواد استفاده شده( از نظر وزن یا حجم)، مصرف انرژی(مستقیم و غیر مستقیم و منابع انرژی تجدیدپذیر)، و شاخص اجتماعی؛ نیروی کار(نوع استخدام، قرارداد کاری، مدرک تحصیلی)،گردش کارکنان(تعداد کل کارکنان که به هر دلیلی ترک کار کرده اند) نسبت به سایر مولفه ها، گزارشگری بهتری داشته اند. همچنین نتایج آزمون فرضیه ها نشان می دهند بین عملکرد پایداری اجتماعی شرکت ها با کیفیت بالای افشای داوطلبانه رابطه مثبت و معنی داری و بین عملکرد پایداری اجتماعی شرکت ها با کیفیت پایین افشای داوطلبانه رابطه منفی و معنی داری وجود دارد. مطابق با مبانی نظری، نتایج پژوهش گویای این است که افزایش افشای اطلاعات پایداری منجر می شود تا شرکت ها ماهیت عملکرد واقعی خود را نشان داده و از این طریق ارزش بازار آنان افزایش می یابد.

کلیدواژه‌ها

عنوان مقاله [English]

The relationship between companies' social sustainability performance and the quality of voluntary disclosure

نویسندگان [English]

  • Hamed Payandehdost Masooleh 1
  • Sina Kheradyar 2
  • Mohammadreza Vatanparast 3
1 Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
2 Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 Assistant Professor , Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
چکیده [English]

The main purpose of this study is to investigate the relationship between corporate social sustainability performance and the quality of voluntary disclosure in companies listed on the Tehran Stock Exchange. In this study, information related to 497 (year-company) during the years 1391 to 1397 was collected. Social sustainability performance index was measured by examining different dimensions and quality of voluntary disclosure at both high and low quality levels and the statistical method of the study was multiple linear regression. Findings show that the quality components of voluntary disclosure of the companies surveyed in this study include environmental indicators; Materials used (in terms of weight or volume), energy consumption (direct and indirect and renewable energy sources), and social indicators; Labor force (type of employment, employment contract, degree), employee turnover (total number of employees who have left for any reason) have better reporting than other components. Also, the results of hypothesis testing show that there is a positive and significant relationship between the social sustainability performance of companies with high quality voluntary disclosure and a negative and significant relationship between the social sustainability performance of companies with low quality voluntary disclosure. According to the theoretical foundations, the research results indicate that increasing the disclosure of sustainability information leads companies to show the nature of their actual performance and thus increases their market value, as well as companies with low quality reporting of disclosure of sustainability information.

کلیدواژه‌ها [English]

  • social sustainability performance
  • voluntary disclosure of information
  • high and low quality of voluntary disclosure

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  • The relationship between companies' social sustainability performance and the quality of voluntary disclosure

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