Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method

The main goal of Haaz research is to explanation social responsibility reporting in iran. This research is of an exploratory type with a qualitative approach and a data theorizing method, which has reached saturation by conducting interviews with experts in the field of financial and social reporting and environmental protection in the years 2022 and 2023 using the purposeful sampling method. The results of the research have led to the presentation of the reporting model of social responsibility, including causal conditions, strategies and consequences resulting from the creation of said reporting. According to the findings of the research, causal conditions include environmental requirements and incentives, social conditions, cultural, religious, economic and political characteristics of the country and international characteristics. Also, the findings of the researcher show that in order to achieve the aforementioned goal, strategies such as the attention of the government and the stock exchange organization, creating the necessary cultural platform in the board of directors, preparing the relevant reporting framework, establishing the social responsibility committee in companies, and creating the necessary executive infrastructure in the society are necessary. The consequences of creating social responsibility reporting include increasing social trust, improving business conditions, promoting the brand, preserving the environment, and managing future crises. The findings of this research can contribute to the development of social responsibility reporting literature in Iran.