نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران
3 استادیار گروه مدیریت، دانشکده علوماداری و اقتصادی، دانشگاه اراک، اراک، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The need to integrate human and social sustainability strategies with long-term economic goals is felt in today's world. This study attempts to expand the existing literature in this field with evidence from the Tehran Stock Exchange market and emphasizing the role of non-financial components in creating added value. To achieve this, a study was conducted in 110 companies listed on the Tehran Stock Exchange for the years 2019 to 2024 with the aim of examining the impact of sustainable human and social performance on economic added value. Data were extracted from annual financial reports, financial statements, and corporate social responsibility and sustainability reports. In this study, human resource performance was evaluated with indicators such as employee training costs, workforce welfare level, and human resource productivity, and social performance was evaluated with the social responsibility criterion. Economic added value was also calculated using a standard index. The panel regression method was used to analyze the data, and the results showed that social performance has a positive and significant effect, but human resource performance has an insignificant effect on economic added value. Also, control variables such as company size, financial leverage, and return on equity show significant relationships with the dependent variable.
کلیدواژهها [English]
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