Introduction: Along with the developments of countries and regarding the human rights, over the normal responsibility of corporates; i. e. profitability, the responsibility of corporates against the society and the environment has been taken into consideration. Shareholders are not the only beneficiaries of the companies anymore. Now, a lot of companies all over the world are aware of their responsibilities, and they are attempting to play their own role in this respect. SOCIAL REPORTING responsibilities is an instrument for evaluating the corporates SOCIAL responsibility, and via this, the companies are able to pronounce their own activities to the whole society for the enhancement of the quality of lives for all people of the society and the interested institutions.Literature Review: In this research, it is tried to state the reasons, motivations, and the interests in inclining to the implementation and REPORTING of the corporate SOCIAL responsibility by using the existent theories in this field. Moreover, it is attempted to set forth some deficiencies of the traditional REPORTING in financial accounting, present the resulted advancements in SOCIAL and environmental REPORTING, and at last, suggest the appropriate framework for developing methods in SOCIAL responsibilities REPORTING.Conclusion: According to the conducted researches in this field, and regarding the investigating of some models, it seems that the necessary obligations and incentives should be compiled and presented for REPORTING the SOCIAL responsibilities in performing this type of REPORTING.

The purpose of this research is to investigate the prediction of corporate SOCIAL responsibility REPORTING using financial ratios. To answer the research question, four prediction models of linear regression, K Nearest Neighbor, decision tree, and deep learning were investigated. Also, 61 financial ratios were used according to previous research using data related to listed and non-listed companies of Iran from the years 2012 to 2018. According to the re-sults obtained from the estimation of each of the proposed prediction mod-els, it can be stated that the k-nearest neighbor model has the lowest RMSE value, and in fact, this model predicts the amount of SOCIAL responsibility with less error than other models. The linear regression model with the high-est RMSE value has a weaker performance than other models. LSTM model and decision tree respectively had the lowest RMSE value after the k-nearest neighbor model. As a result, since the LSTM model requires a large number of test sam-ples for deeper learning, it could not achieve high performance in the evaluated data set. Based on the investigations, it can be stated that the current research does not have a similar example inside or outside of Iran.

Investigating one of the most important determinants of corporate SOCIAL responsibility REPORTING, this study examines the relationship between industry competition, as a dimension of external corporate governance, with the dimensions of disclosure and the quality of corporate SOCIAL responsibility REPORTING. To measure the disclosure and quality aspects, we use a binary variable and the natural logarithm of the number of words in the relevant reports, respectively. Our results show that industry competition, which is calculated based on the Herfindahl-Hirschman index, is determining factor of the quality of corporate SOCIAL responsibility REPORTING and has no significant relationship with the disclosure or non-disclosure of such activities. In this study, the predictions are tested using 100 listed companies on the Tehran Stock Exchange spanning the period of 2017 to 2022. In addition, the logistic and FGLS estimators are employed to estimate the models related to the disclosure and quality aspects, respectively. IntroductionIn the corporate SOCIAL responsibility literature at the international level, several studies have been conducted on the effect of competition in the industry on corporate SOCIAL responsibility REPORTING. But in relation to domestic studies, although a few studies evaluate the consequent path of this relationship, i.e. the effect of SOCIAL responsibility REPORTING on competition in the industry, no domestic study has investigated the motivation of competition in the industry to disclose SOCIAL responsibility REPORTING and its quality. Methods & MaterialThe current research is practical in terms of purpose and its design is quasi-experimental relying on post-event or archival information. The theoretical foundation of the study was compiled through the library method and the data needed to calculate the variables of the study were extracted from various data banks. To calculate the variables that needed financial statements and market items, the archival information of the Rahvard database was used. To calculate the variables related to the disclosure and quality of corporate SOCIAL responsibility reports, the reports of the board of directors of the selected units were directly gleaned and reviewed. FindingThe evaluations of the study on 100 listed companies during the years 2016 to 2021 showed that competition in the industry has no effect on the tendency of companies to disclose corporate SOCIAL responsibility activities. But in the second part, it was found that the changes in the quality of corporate SOCIAL responsibility REPORTING, which was calculated based on the volume of such reports, depend on the changes in the level of competition in the industry. Conclusion and ResultsIn this study, it was found that the willingness to disclose corporate SOCIAL responsibility activities is independent of the level of competition in the industry. This finding is consistent with domestic studies (Ahmadpour & Farmanbordar, 2015; Zolfaghari & Ashori Khatibi, 2018). But in the second step of this study, we found that the more intense the competition in the industry, the more companies will be willing to disclose larger SOCIAL responsibility reports. This finding is compatible with the theoretical foundations used in the literature review of the study and also in line with foreign studies.

The purpose of this research is to formulate a suitable model for improving SOCIAL responsibility REPORTING based on critical thinking. In terms of the practical purpose, the present research is mixed exploratory (qualitative and quantitative) in terms of data, and in terms of the method of conducting the research, it is of the type of foundation data (qualitative phase) and cross-sectional survey (quantitative phase). The statistical population of the qualitative stage is academic experts and experts (university professors in the field of accounting and finance) who were sampled using a targeted snowball method. The statistical population of the quantitative part of the research includes all financial managers of companies that are members of the Tehran Stock Exchange. The obtained results showed that SOCIAL responsibility based on critical thinking includes 5 dimensions. which includes ethical, SOCIAL, economic, legal and organizational dimensions. The observations obtained in the examination of the model and the relationship and internal similarity of the questions according to the CFI, TLI, IFI, RFI, and NFI indicators show that the model has goodness and a good fit. The general model obtained can be an explanatory and practical model in The field of REPORTING is considered SOCIAL responsibility.

The ethical actions are important because of the priority of the mission goal and their close relationship with SOCIAL progress and development. Therefore, the purpose of this research is the identification and SOCIAL analysis of these types of actions among the verses of revelation and it deals with the effect of ethical actions in the production of SOCIAL capital in the process of progress based on religious teachings and answers these questions based on the Quranic teachings. What impact do ethical actions (behavior) have on the formation of SOCIAL progress? How do moral actions generate SOCIAL capital and influence progress (development)? What coordinates, examples and dimensions does this group of actions have? What are the effects and consequences of this group of actions? Those actions that are desirable and progressive in the development of SOCIAL interactions have been SOCIALly studied, analyzed and searched by using the inductive content analysis method. Honesty, trustworthiness and fulfillment of an obligation, altruism (Arabic: إیثار, self-sacrifice), asking forgiveness or istighfār (Arabic: استغفار ʾistiġfār), and forgiving others, kindness, non-violence, chastity and purity, patience and honesty and benevolent actions combined with SOCIAL supervision have been discussed, which lead to sincerity, togetherness, coherence and expansion of SOCIAL interactions and emotional relationships far from hatred and warm and emotional relationships and as a result, it causes the production of SOCIAL capital and its improvement and will lead to the density of actions focused on purpose and excellence that are necessary for progress.

Having a mutual relationship and considering the stakeholder’, s interests, require corporate SOCIAL REPORTING. Heterogeneous structure and lack of framework about current REPORTING of companies on sustainability issues related to SOCIAL stakeholders, demonstrates the necessity to create a framework based on specific information elements of sustainability. The main purpose of the present study is to design and present a REPORTING framework with emphasis on different SOCIAL stakeholder’, s groups called “, SOCIAL REPORTING”, . By designing a questionnaire containing 45 statements, experts’,comments on necessity, underlying concepts, information elements and SOCIAL REPORTING content received and analyzed using Fuzzy Delphi method. According to the consensus of experts on all statements related to elements of SOCIAL REPORTING framework, it is concluded that the appropriate framework is similar to the elements of the financial REPORTING frameworks in their views but, these elements must be defined in context of the sustainability from a SOCIAL perspective. Among 16 themes suggested for defining and presenting SOCIAL REPORTING content, 12 themes about personnel, customers, product/service, local communities and governance were accepted by experts.