Corporate social reporting preferences in a developing country : evidence from Iran

Yaftian, Ali, Wise, Victoria, Cooper, Kathie and Mirshekary, Soheila 2013, Corporate social reporting preferences in a developing country : evidence from Iran, Problems and perspectives in management, vol. 11, no. 1, pp. 50-58.

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Title Corporate social reporting preferences in a developing country : evidence from Iran
Author(s) Yaftian, AliORCID iD for Yaftian, Ali
Wise, Victoria
Cooper, Kathie
Mirshekary, SoheilaORCID iD for Mirshekary, Soheila
Journal name Problems and perspectives in management
Volume number 11
Issue number 1
Start page 50
End page 58
Total pages 9
Publisher Dilovi Perspektyvy
Place of publication Sumy, Ukraine
Publication date 2013
ISSN 1727-7051
Keyword(s) developing countries
corporate social responsibility reporting
users’ needs and perceptions
Summary This paper provides new empirical evidence regarding corporate social responsibility information needs, perceptions and preferences in a developing country, Iran. While there is substantial research which has examined CSR practice, little reference has been made to the needs of major ‘users’ in developing countries. Results show that users of CSR information favor the corporate annual report as the primary disclosure source. They identified information about environment as the most important CSR information. While respondents believe that the level of CSR information provided is insufficient, the overall levels of understandability and credibility are acceptable. Users also indicated that they would prefer to have government as opposed to professional regulations governing CSR disclosure. This is a significant examination specifically directed at major users of CSR information in Iran; the findings presented in this paper contribute as a platform for the evolution of CSR disclosure guidelines in developing countries.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 910209 Preference, Behaviour and Welfare
HERDC Research category C1 Refereed article in a scholarly journal
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Document type: Journal Article
Collection: Deakin Graduate School of Business
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