Identification of Factors Influencing the Role of Financial Information Transparency in Enhancing Corporate Social Responsibility Reporting of Companies Listed on the Tehran

Abstract

This study aimed to identify the role of financial information transparency in improving corporate social responsibility (CSR) reporting of companies listed on the Tehran Stock Exchange. The research method is mixed, utilizing thematic analysis in the qualitative part and a descriptive-survey method in the quantitative part. Data were collected through library and field methods, with the instruments including questionnaires and interviews. The statistical population consisted of financial managers, company executives, and auditors from the auditing firms accredited by the Tehran Stock Exchange. In the qualitative section, 10 experts were selected using purposive sampling and theoretical saturation. In the quantitative section, 310 participants were chosen as the sample size using the Morgan table and simple random sampling. The research model was analyzed using structural equation modeling and the software programs Smart PLS version 3 and SPSS version 23. The results showed that financial information transparency plays a crucial role in improving the quality of CSR reporting. Key influential factors included accuracy, timeliness, and comparability of financial information, which respectively enhanced stakeholder trust and promoted CSR reporting.