The relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting

The main objective of this study is to investigate the relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting. The sample consists of 117 firms listed in Tehran Stock Exchange in the period from 1390 to 1399. In this study, the data were extracted from the Rahavard Novin software and then variables classified and calculated by Excel software, and finally, through Eviews and Stata softwares, the multivariable regression model and panel data was used to test the hypotheses In confidence level of 95%. The results of the research showed that there is a significant positive relationship between environmental expenditures and company value, as well as between social expenditures and company value. In addition, integrated reporting has a positive effect on the relationship between environmental expenditures and firm value, as well as on the relationship between social expenditures and firm value.