The impact of the board structure on corporate social responsibility disclosure of listed in Tehran Stock Exchange
Zahra Abbasi1*, Arezoo Jalili2
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.