طراحی الگوی الزام‌آور گزارش‌دهی و نظارت بر مسئولیت اجتماعی شرکت‌ها در حقوق ایران

محمد ناصر احمدی; علیرضا  صالحی فر; حسین  داودی

Authors

Mohammadnaser Ahmadi Ph.D. Candidate in Private Law, Kharazmi University, Tehran, Iran Author
Alireza Salehifar Associate Professor, Department of Private Law, Kharazmi University, Tehran, Iran Corresponding author https://orcid.org/0000-0002-0471-3265
Hosein Davoodi Assistant Professor, Department of Private Law, Kharazmi University, Tehran, Iran Author https://orcid.org/0000-0002-2600-3176

Keywords:

Corporate Social Responsibility, Mandatory Reporting, Corporate Supervision, Corporate Governance, Transparency, Civil Liability, Iranian Law

Abstract

Corporate social responsibility has increasingly evolved from a predominantly voluntary and ethical concept into an important component of legal regulation and corporate governance. In Iranian law, however, rules concerning the social, environmental, labor-related, and accountability dimensions of corporate conduct remain dispersed across company law, civil liability, labor law, environmental regulation, and capital market rules, without forming a coherent and enforceable system of CSR reporting and supervision. This study adopts a descriptive-analytical method with a comparative approach and seeks to design a model compatible with Iran’s legal and institutional structure. The findings indicate that an effective framework should rest on five principal components: determining covered companies according to size and risk level, imposing standardized annual reporting duties, assigning direct responsibility to the board of directors for the accuracy and adequacy of disclosures, establishing a coordinated system of administrative supervision, and providing graduated and proportionate sanctions. The proposed reporting framework should include information on CSR governance structures, significant social and environmental risks, workforce conditions, supply-chain risks, complaint mechanisms, and preventive and corrective measures. Administrative supervision should primarily perform preventive and corrective functions, while civil liability should remain subject to the general requirements of fault, damage, and causation. The proposed model also emphasizes proportionality, meaning that reporting obligations should vary according to corporate size, economic capacity, public significance, and the level of social or environmental risk involved. The study concludes that a gradual transition from voluntary disclosure to legally enforceable reporting, combined with coordinated oversight and effective use of existing regulatory capacities, can provide a workable foundation for establishing a coherent, transparent, and enforceable CSR regime in Iranian law.

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