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Nowadays, with development and growth of various industries and business units, the consequences and effects of their activities on the society and lack of social reporting, creates a gap between economic entities and the society expectations. The current paper explaines the literature related to co rporate social responsibility and its position in business units, and then conceptualizes its social dimension in corporations and identifies the components and indicators of corporate social responsibility disclosures with sustainable development approach and using questionnaire and analyzing the path model in a comprehensive framework (with regarding popular international and local standards). Also, its status and disclosure level of social dimension in corporations has been determined through content analysis of board reports of Iran’s listed companies. The findings indicate that the most important components of social dimensions in the view of stakeholders are “business ethics, corruption and bribery, association in community development”. Also, the most social disclosure about the current status of companies’ reports is “components of work and staffs, customers and consumers”. In sum, level of social dimension disclosure in Iranian companies is low that demonstrate the large gap between the current status and the society expectations. It requires the suitable regulations, obligations and standards in the field of the companies reporting and disclosure to force those to accountable for the stakeholders and the society’s expectations.

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Mostly present study is to examine another dimension of accounting concerning the fields other than financial ones in line with achieving main goal of the companies namely profit the dimension may include company responsibility in relation to environment , work place , community , market , capital and country . So we examined the relation between , organizational culture , management tenure and financial performance of the companies in the companies' social responsibility accounting . This study was done by questionnaire according to Likert scale among 120 companies listed in Tehran stock exchange in financial years : 2010 – 2012 . The test concerning the study hypotheses indicated that there is a positive and significant relation between organizational culture, management tenure and financial performance of the companies in environment , work place , community , market , capital and country in proportion to the companies' social responsibility and all the hypotheses were confirmed in the confidence rate of 95 percent

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The present study aimed to investigate the effective sociocultural factors on social participations of Bandar Abbas citizens. The population of the study consisted of all citizens of Bandar Abbas city who were 18 years old or older the total population included 400 people, who were interviewed by multi-level cluster sampling. The independent variables of the research included social trust, sense of social belonging, social responsibility, sense of powerlessness and individual factors social participation was considered as the dependent variable of the research and was assessed both objectively and subjectively. Finally, the results of the study revealed that there was a significant correlation between social trust, sense of social belonging, social responsibility, sense of powerlessness, age, education, job status and income, and social participation of Bandar Abbas citizens, with the significance level at 99% whereas, variables such as gender, marital status and being indigenous had no correlation with citizens' social participation. Besides, the respondents were objectively so ready for social participation, but subjectively, they showed a lower participation level. Therefore, generally, citizens of Bandar Abbas appeared to have a low level of social participation.

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The aim of this study was to investigate the relationship between social networks and social responsibility and its role in social development in the city of Bushehr. in order to analyze the data from the questionnaire, correlation coefficient and structural equation tests were used and data were processed with Spss and Amos software.The results show that between duration of use of social networks (r: 0.226), membership history (r = 0.136), participation rate (r = 0.326), motivation and goal of users (r = 0.326). 128 / r :), there is a significant relationship between the actual rate of content perception (r = 0/301) and the active / passive audience of users (r / 0/286) and the degree of social responsibilityStructural equation results show that the mean index of 0.286, the standardized chi-square with a degree of freedom of 2.49, the adaptive fit index of 0.743, the goodness of fit index of 1.01 and with respect to the structural equation indices, the presented models have good fit. As a result, there is a good relationship between the social networks and the social responsibility of the citizens of Bushehr.

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The purpose of this study was to design a model for assessing the social responsibility of the academic system.The research method was mixed exploration method. In qualitative part, 10 academic experts were selected for confirmation of qualitative research findings and in quantitative part, 259 faculty members were selected by stratified random sampling. In the first step, by reviewing the literature and documents, the components of the model were identified, and in the second step, the data were collected using a researcher-made questionnaire. The construct and convergence validity of questionnaire were evaluated by confirmatory factor analysis and its reliability with Cronbachchr('39')s alpha and composite reliability. Qualitative content analysis technique was used to analyze the data in qualitative section and confirmatory factor analysis and structural equation modeling was used in quantitative section. Findings led to the identification of 50 indicators and 7 components about the phenomenon of social responsibility in the Academic system and 37 indicators and 5 factors about its driving factors in the form of a well-fitting model. The evaluation showed that there is a large gap between the current situation and the desired situation, which requires serious efforts by the authorities concerned to achieve the desired situation.
 

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The present study is applied in terms of purpose and in terms of how to collect data, it is a descriptive research of correlational type. The statistical population of the study is 430 teachers of Apadana Higher Education Institute in 2020; Of these, 203 people were selected based on Cochran's formula by simple random sampling. Data collection tools are Carroll Social Responsibility Questionnaire (1991), Akbari E-Learning Quality Questionnaire (2012) and a researcher-made questionnaire on the performance of higher education in the Corona crisis.The validity of the questionnaire was confirmed by convergence and content and the reliability of the questionnaire was confirmed using Cronbach's alpha coefficient. SPSS 25 software was used for data analysis in the inferential section and LISREL 8.8 software was used for path analysis. Model fit indices such as GFI, RMSEA and X2 / df were equal to 0.96, 0.08 and 2.21, respectively, which indicate a very good fit of the model in the statistical population of the research.