Thesis:

Relationship between Financial Indicators and Corporate Social Responsibility

Social responsibility is one of the main concerns of company managers. The main objective of the present study is to investigate the relationship between financial indicators (profitability based on book value and market value, financial slack and financial leverage) and social responsibility in companies listed on the Tehran Stock Exchange. This study was conducted for a 5-year period from 2019 to 2023. The data of the sample of the studied companies, including 119 companies, were collected after checking the availability of their information, classified using Excel software, and analyzed using Eviews software. In this study, the rate of return on assets was used to measure profitability based on book value, and the Q-Tobin ratio was used to measure profitability based on market value. The research findings showed that there is a positive and significant relationship between accounting-based profitability, market-based profitability, and current ratio with the company's social responsibility, and there is a negative and significant relationship between the level of financial leverage and the company's social responsibility. The results of the research show that the financial and non-financial performance of companies always work in the same direction. Also, companies that use more debt in financing have less social responsibility due to the high cost of debt. ,

Keywords: Corporate social responsibility, Financial indicators, Current ratio, Financial performance, Financ