Pages: 24-27

Abstract

The study aimed at to investigate the impact of board structure on the social responsibility disclosure of companies listed in Stock Exchange of Tehran. The board size and non-obligated managers’ ratio of the board were defined as independent variables and the disclosure of social responsibility of the companies as dependent variable. The research includes companies that were members, a 4-year period from 2009 to 2012, of Tehran Stock Exchange. 69 companies were selected using simple random sampling and analyzed using Software Eviews 7 software. The results showed that the board size has a significant impact on social responsibility disclosure of companies listed in Tehran Stock Exchange. The ratio of non-obligated managers of the board has no significant impact on the social responsibility discloser of companies listed in Tehran Stock Exchange.