Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

The effect of corporate governance structure on social responsibility disclosure dimensions

Document Type : Original Article

Authors
Vahid Oskou 1
Reza Daghani 2
Majid Moradi 3
1 Assistant Professor of Accounting, Department of Administrative and Economic, Faculty of Humanities, Gonbad Kavous University, Iran
2 Phd of accounting, TMU and a board member of IAEE
3 2- Assistant Professor of Accounting Department, Islamic Azad University, Saveh Branch, Iran
10.22034/psab.2025.209553
Abstract
Corporate social responsibility (CSR) disclosures not only influence a company's performance, but also indicate the level of trust in the company by a wide range of stakeholders. In this context. The purpose of this study is to test the relationship between corporative governance structures in corporate social responsibility disclosure in the Iranian capital market. Therefore, using 126 listed firms from 2018 to 2022 and applying structural equation modeling and multiple regression models in three levels of CSR disclosure, the results showed that auditor size has a positive impact on corporate social responsibility disclosure, especially on disclosure of environmental aspects. Board size also had a significant impact on corporate social responsibility disclosures, especially the disclosure of environmental and social disclosure aspects. Furthermore, there is no evidence regarding the impact of the presence of women and the proportion of non-executive directors in board composition on the level of corporate social responsibility disclosure
Keywords
Social responsibility disclosure
Auditor’s size
Size of board of directors
Women on the board of directors
Non-executive director

Subjects

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Public Sector Accounting and Budgeting
Volume 5, Issue 4 - Serial Number 18
November 2024
Pages 23-49

  • Receive Date 06 September 2024
  • Revise Date 27 October 2024
  • Accept Date 10 November 2024