The Impact of Social Responsibility Performance Disclosure Strategies on Promoting Resilience Economy Policy in Food and Pharmaceutical Companies

Document Type : Original Article

Authors

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 AssistantProfessor, Department of Accounting,Rasht Branch, Islamic Azad University, Rasht, Iran

Abstract

The present study investigates the effect of performance disclosure strategies based on social responsibility on promoting the policy of resistance economy in food and pharmaceutical companies. This study analyzes data related to 22 companies active in the food and pharmaceutical industries listed on the Tehran Stock Exchange over a period of six years (1392-1397) in which 83 indicators were evaluated and then obtained According to experts, 9 indicators were prioritized by Delphi technique. Then, in a quantitative section, the relationship between social responsibility strategies and the dimensions of the resistance economy policy was examined. The statistical population in this section included the employees of the mentioned companies, of which 311 people were selected by available methods. The data collection tool was a questionnaire. Structural equation modeling based on partial least squares approach was used to analyze the data. Findings showed that there is a significant relationship between performance disclosure strategies based on social responsibility and the dimensions of resistance economics and the best path is related to the dimension of consumption control. Based on this, it can be said that according to the performance disclosure strategies based on social responsibility, the dimensions of resistance economy can be strengthened in active food and pharmaceutical companies.

Keywords

Political Sociology of Iran
Volume 5, Issue 8
October 2022
Pages 2420-2429

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