رقابت در صنعت و گزارشگری مسئولیت اجتماعی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
این مطالعه در راستای بررسی یکی از مهم ترین عوامل تعیین کننده گزارشگری مسئولیت اجتماعی، رابطه رقابت در صنعت به عنوان یک بعدِ حاکمیت شرکتیِ بیرونی با ابعادِ افشا و کیفیتِ گزارشگری مسئولیت اجتماعی بررسی می شود. به منظور محاسبه افشا از یک متغیرِ دو وجهی و برای اندازه گیریِ کیفیتِ گزارشگری از لگاریتم طبیعی تعداد کلماتِ گزارشاتِ مربوطه استفاده می شود و نشان می دهد رقابت در صنعت که ازطریق شاخص هرفیندال - هیرشمن محاسبه می شود، تنها عامل تعیین کننده برای کیفیت گزارشگریِ مسئولیت اجتماعی است و رابطه معناداری با افشا یا عدمِ افشای چنین فعالیت هایی ندارد. در این مطالعه، فرضیاتِ روی 100 شرکتِ بورسی طی بازه زمانیِ 1395 تا 1400 ارزیابی شده اند و از تخمین زنِ لجستیک و برای تخمین مدل هایِ مربوط به افشا و کیفیت افشا استفاده شده است.Industry Competition and Corporate Social Responsibility Reporting
Investigating one of the most important determinants of corporate social responsibility reporting, this study examines the relationship between industry competition, as a dimension of external corporate governance, with the dimensions of disclosure and the quality of corporate social responsibility reporting. To measure the disclosure and quality aspects, we use a binary variable and the natural logarithm of the number of words in the relevant reports, respectively. Our results show that industry competition, which is calculated based on the Herfindahl-Hirschman index, is determining factor of the quality of corporate social responsibility reporting and has no significant relationship with the disclosure or non-disclosure of such activities. In this study, the predictions are tested using 100 listed companies on the Tehran Stock Exchange spanning the period of 2017 to 2022. In addition, the logistic and FGLS estimators are employed to estimate the models related to the disclosure and quality aspects, respectively. IntroductionIn the corporate social responsibility literature at the international level, several studies have been conducted on the effect of competition in the industry on corporate social responsibility reporting. But in relation to domestic studies, although a few studies evaluate the consequent path of this relationship, i.e. the effect of social responsibility reporting on competition in the industry, no domestic study has investigated the motivation of competition in the industry to disclose social responsibility reporting and its quality. Methods & MaterialThe current research is practical in terms of purpose and its design is quasi-experimental relying on post-event or archival information. The theoretical foundation of the study was compiled through the library method and the data needed to calculate the variables of the study were extracted from various data banks. To calculate the variables that needed financial statements and market items, the archival information of the Rahvard database was used. To calculate the variables related to the disclosure and quality of corporate social responsibility reports, the reports of the board of directors of the selected units were directly gleaned and reviewed. FindingThe evaluations of the study on 100 listed companies during the years 2016 to 2021 showed that competition in the industry has no effect on the tendency of companies to disclose corporate social responsibility activities. But in the second part, it was found that the changes in the quality of corporate social responsibility reporting, which was calculated based on the volume of such reports, depend on the changes in the level of competition in the industry. Conclusion and ResultsIn this study, it was found that the willingness to disclose corporate social responsibility activities is independent of the level of competition in the industry. This finding is consistent with domestic studies (Ahmadpour & Farmanbordar, 2015; Zolfaghari & Ashori Khatibi, 2018). But in the second step of this study, we found that the more intense the competition in the industry, the more companies will be willing to disclose larger social responsibility reports. This finding is compatible with the theoretical foundations used in the literature review of the study and also in line with foreign studies.
تبلیغات
