Abstract

Social responsibility is a source of disagreement between different stakeholders to reduce the company's resources from unnecessary costs and create a competitive disadvantage with companies that are less socially responsible. The purpose of this paper is to examine the relationship between social responsibility reporting, financial performance and institutional ownership. The statistical population consists of all companies accepted in Tehran Stock Exchange which 40 companies were selected as the statistical sample of the research during the 2013 -2014. To test the hypotheses, regression analysis and for data analysis Eviews software has been used. The findings of the paper showed that there is no relationship between social responsibility and financial performance. The findings also showed that social responsibility of the organization and institutional ownership in investment firms has a significant effect through indirect effect, the return on assets.