Performance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode

Document Type : Original Article

Authors
mostafa ghanbari ghalerodkhani 1
Mohammadreza Vatanparast 2
Keyhan Azadi 3
1 Ph.D. Candidate, 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
Abstract
This study According to Theory Sustainable Development investigated the performance level of companies from the perspective of environmental disclosure and social responsibility by analyzing the data of 80 companies listed in Tehran Stock Exchange during (2013-2018). 207 Indicators were identified and then in the form of of a questionnaire were surveyed for the two variables of social responsibility and environmental disclosure based on their dimensions (economic, social and environmental for social responsibility and material inventory, energy consumption, water, environmental diversity, emissions, wastewater and waste, products and services, Compliance, Overall, Suppliers of Raw Materials and Environmental Complaints for Environmental Disclosure). The opinions of relevant experts were used to confirm these indicators. Confirmatory factor analysis was used to achieve the final indices, and 24 indices were eliminated and 183 indices were extracted from corporate financial statements. Required data were then collected by referring to stock exchange information, Codal site information and board reports and then analyzed by fuzzy modeling using Expert choice software. The results showed that only 23% of the surveyed companies had higher than average performance on social responsibility and environmental disclosure, among them, Iran Khodro has achieved the highest performance in the automotive industry and in the manufacture of automotive pieces.
Keywords
Environmental Disclosure
Social Responsibility
Fuzzy Model
Sustainable Development
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