چکیده:
In recent years, the social and environmental responsibility of businesses and the influencing variables were considered by environmental activists and dillerent groups using financial reports of the businesses. Social responsibility of companies is of “business ethics”, which deals with the role of companies in social domain. Business social responsibility is a set of tasks and commitments, which the firm should (ulfill them in order Lo maintain, lake care, and help the community operating in which. In addition, the impact of macroeconomic aspects, such as Gross Domestic Products (GDP), inflation, and rate of return without risk, on social and environmental responsibility of companies is of great concern to environmental activists. The current study aimed al evalualing the association belween macroeconomics indices and changes in the level of social and environmental disclosure noted in financial reports and notes. The current quasi-experimental interdisciplinary study, covering accounting and cconomics, was conducted on 79 companies from 2001 to 2014. ‘The mullivariale regression and table dala analysis were used for theory lesling using the fixed effect method. To assess the social and environmental responsibility, the KLD index was employed. Results of data analysis and theory testing showed no significant association belween macroeconomics indices- such as inflation and GDP- and changes in the level of social and environmental responsibility of the firms,