Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility)

Sustainability is a wider concept that incorporates other concepts of social responsibility and is examined with concepts such as sustainability of competition, sustainability of reporting and social sustainability. The purpose of this study was to investigate the effect of managers' optimism on the socio-economic component of sustainability performance report. The purpose of this research is applied and from the methodological point of view is descriptive-correlational research. For this purpose, the required data from 79 listed companies in Tehran Stock Exchange during the period 1391 to1395were collected. The results of the research indicate that among the economic components of sustainability, which include sustainability of competitiveness and sustainability of reporting, there is a negative and significant relationship between managerial optimism with positive and meaningful reporting stability and sustainability of competition, and among the social components of performance Sustainability through social sustainability and social sustainability including social impact, social commitment, and social benefits. The relationship between managerial optimism and social sustainability, social impact, social commitment, and social benefits are negative and significant. In the end, managers' optimism and sustainability performance, which is a combination of two components of social and economic, is negative and significant.