The effect of corporate culture and governance on the disclosure of corporate social responsibility

The present study examines the effect of corporate culture and governance on the disclosure of corporate social responsibility. In order to achieve this goal, two main hypotheses were developed and to test these hypotheses, 96 companies listed on the stock exchange during the years 98-93 were selected as a statistical sample. In this study, corporate governance and organizational culture as an independent variable and disclosure of corporate social responsibility as a dependent variable and company size, ratio of book value to market value and return on assets and financial leverage as control variables were examined. The research method of the present study is field (survey) and in terms of method is causal post-event and in terms of time is a practical and cross-sectional research, so that data collection has been done using documents. Multivariate regression analysis was used to analyze the data and test the hypotheses, meaning that first the information needed to perform the test was calculated and then the correlation between the variables was examined using the correlation coefficient. For this purpose, after collecting data, Eviews software was used to test the hypotheses The results of testing the hypotheses indicate that organizational culture has a significant effect on the disclosure of corporate social responsibility. Also, corporate governance in terms of corporate ownership has a significant effect on the disclosure of corporate social responsibility, but the dimensions of institutional managerial ownership have no effect on disclosure of social responsibility.