ارتباط مسئولیت‌ اجتماعی و پاداش هیأت مدیره

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار گروه آموزشی حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران

2 دانشجوی دکتری گروه آموزشی حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

مسئولیت اجتماعی شرکت‌ها تأثیر زیادی بر جنبه‌های مختلف حسابداری و مالی دارد. از زمان اولین مطالعه‌ در این حوزه که بوون (1953) انجام داد، اهمیت مسئولیت اجتماعی شرکت‌ها و تأثیر آن بر جامعه، از جنبه‌های مختلف مورد مطالعه قرار گرفته است که منجر به بروز دیدگاه‌های متفاوتی درباره مسئولیت و در نهایت منجر به توسعه چارچوب گزارشگری و مفهوم مسئولیت اجتماعی شرکت‌ها شده است. هدف این پژوهش مطالعه بررسی‌ ارتباط مسئولیت‌‌پذیری اجتماعی با پاداش هیأت مدیره در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. اطلاعات مورد نیاز برای این پژوهش از صورت‌های مالی 100 شرکت در دوره‌ی زمانی 1396-1391 گردآوری شده است. در این پژوهش برای مسئولیت‌پذیری اجتماعی از معیارهای مشارکت اجتماعی، روابط کارکنان، محیط‌زیست، ویژگی‌های محصولات و برای پاداش از معیار پاداش نقدی هیأت مدیره استفاده شده است. یافته‌های حاصل از آزمون فرضیه‌ پژوهش نشان می‌دهد که بین معیارهای مسئولیت اجتماعی شرکت و پاداش هیأت مدیره ارتباط معنی‌داری وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

The Relationship between Corporate Social Responsibility and CEO Compensation

نویسندگان [English]

  • Roya Darabi 1
  • SAREH PAHLANAN 2
1 Associate Professor of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
2 PhD Student of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
چکیده [English]

Corporate social responsibility has a great impact on different aspects of accounting and finance. From the earliest classic studies by Bowen (1953), the importance of Corporate Social Responsibility (CSR) and its impact on society have been explored from various viewpoints  and
 it has led to different views on responsibility and development of reporting framework and Corporate Social Responsibility concept. The aim of this study was to examine the relationship between corporate social responsibility and CEO compensation in firms listed on the Tehran Stock Exchange. Information required for the study, were collected in financial statements of 100 firms in the period 2012-2017. In this research, the criteria included social participation, employee relations, environment, product characteristics and cash reward board were used for measuring of corporate social responsibility and CEO compensation respectively. The results of the study showed that there is a significantly positive relationship between corporate social responsibility and CEO compensation.

کلیدواژه‌ها [English]

  • CEO Compensation
  • Corporate Social Responsibility
  • employee relations
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