Disclosure of corporate social responsibility with Iranian-Islamic approach using Using fuzzy Delphi method and grounded theory model

Document Type : Research Paper


Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran


The present study, while explaining the concept of social responsibility with the Iranian-Islamic approach, based on the conceptual framework of accounting and reporting framework of social responsibilities, examining the desired features, seeks to provide a conceptual framework for reporting corporate social responsibility with the Iranian-Islamic approach. The present study is a descriptive-survey research and the data are based on the design and distribution of a researcher-made questionnaire in a community of 10 experts in the field of accounting and auditing and familiar with issues related to corporate social responsibility and Religious components as well as experts in later greetings have been collected. The results show that in terms of reporting objectives, quality characteristics of information, responsibility for preparing and submitting reports, accreditation, institutions that develop corporate social responsibility standards and financing, there are many similarities with the field of financial reporting; However, the qualitative characteristics of social responsibility information with the Iranian-Islamic approach are inconsistent with the qualitative characteristics of the ISO 26000 standard for social and private sector social responsibility in 2011. Principles and Principles The conceptual framework of corporate social responsibility reporting with the Iranian-Islamic approach is similar to the principles and principles of conventional social responsibility reporting.


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Volume 14, Issue 2
February 2023
Pages 141-149
  • Receive Date: 06 April 2022
  • Revise Date: 12 May 2022
  • Accept Date: 10 June 2022