The Assessment of Social Reporting on behalf of Accepted Corporations Listed in Tehran Stock Exchange

During the recent years that many changes have accomplished in economy and social expectations, typically the accounting world has confronted the society with the socio-environmental effects of industries development. According to these changes in society and environment, accounting also affects from it s environment. In this study the feasibility of social reporting on behalf of accepted corporations listed in Tehran stock exchange has been studied. In this survey we accumulate required data about corporations using a questionnaire and due to the obviousness of statistical population size to estimate the sample size. Conclusions of research indicate that factors such as lack of appropriate accounting information system, lack of awareness of managers about the social cost and nonexistence of legal standards and high social reporting costs causes the avoidance of social reporting on behalf of Iranian corporations.