Develop an appropriate model of social responsibility reporting based on critical thinking

Document Type : Original Article

Authors

1 PhD Student, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran

2 Assistant Professor of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran

Abstract

The subject and concept of corporate social responsibility in recent years due to the growth of non-governmental organizations, protest movements against corporate power, increasing social awareness, development of capital markets and public companies and financial and moral scandals of large companies, has become a dominant example in The corporate governance space has become. The purpose of this study is to develop an appropriate model of social responsibility reporting based on critical thinking. In terms of applied purpose, the present study is a combination of exploratory data (qualitative and quantitative) and in terms of research method, it is of the data base type (qualitative stage) and cross-sectional survey (quantitative stage). The output of the confirmatory factor analysis test for the final model of the research was presented in the form of two graphs of standard values ​​and significant state values ​​or coefficient (t-value). The results showed that the reporting components of social responsibility and critical thinking include moral, social, economic and legal components and among the components of the social responsibility model based on critical thinking, the legal component (5.69) has the highest average and The economic components (5.75), social (5.40) and moral components (4.04) are in the second to fourth places, respectively.

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