Pages: 51-55

Abstract

The study aimed to investigate the impact of human capital on the level of social responsibility disclosure for companies listed in Tehran Stock Exchange. Special and temporal domains of this research consist of all companies listed in Tehran Stock Exchange and a period between 2010 and 2013, respectively. In this study, the human capital and the social responsibility disclosure level within companies are considered as independent and dependent variables, respectively. In this study, the social responsibility disclosure (Barzegar, 2013) and given final checklist compiled according to the items of social responsibility disclosure, each corporate social responsibility disclosure score was obtained in binary method. The results indicated the significant impact of human capital on the level of social responsibility disclosure of companies listed in Tehran Stock Exchange.