Research
Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting
The relationship between corporate monetary and Inkind donations and tax incentives is not apparent" hidden" and can only be deduced through the hypothetical comparison. This relationship may be a justification for the lack of scientific contributions on this relationship, as well as accounting standards that govern how to disclose that relationship in the reports and financial statements. This relationship also justifies the corporations' insistence on using the same usual method of disclosing such donations. The careful analysis of the relationship- based on the hypothetical comparison, between endowments "grants" and tax incentives, will confirm the existence of the following two facts: ( 1 ) There is a mandatory partnership between corporations and government. According to this partnership, the government is a forced partner " obliged partner "; ( 2 ) Achieving economic gains "tax savings" for corporations. Achieving economic gains means that the value of donations paid does not reflect the value of real sacrifices incurred by corporations because of those tax gains. Since the usual method of disclosing donations is an old and undeveloped, this means that it will not include any explanation about the effects of that relationship. Therefore, the usual method of disclosing donations can be considered deficient and does not meet the requirements of comprehensive " full " disclosure. To address this deficiency through the development of the process of accounting disclosure of donations in the presence of that relationship to be in line with the standards and requirements of the comprehensive " full " disclosure, this study developed a vision on how to disclose those donations in the reports and financial statements. This vision will contribute to improving the quality of the corporate social performance evaluation process due of the objective data that is not misleading and "deceptive" that can be provided by the full disclosure of such contributions.
Accurate Description and Logical Classification for the Purposes of Quantitative and Descriptive Disclosure of Corporate Social Responsibility in the Area of Workers Rights : An Initiative to Enrich the CSR thought
Corporate Social Responsibility (CSR) thought did not provide any distinct and precise definition of social responsibility in the area of workers' rights. As well as, this thought did not specify any characteristics of the activities, transactions, measures and procedures established, and adopted by the corporations to fulfill their commitment to the workers. As a result of this shortcoming, there is no any accurate classification of these activities, transactions, measures, and procedures that can contribute to understanding the dimensions of social responsibility in this area correctly. Therefore, as is well known, the intellectual inadequacy of any theory results in a confused understanding of the meaning of that theory. In fact, this is what the CSR thought is still suffering. As a result, it will be certain, the occurrence of misunderstandings and wrong practices" disclosing the corporate social performance in the field of human resources" about CSR in the area of workers' rights. In this study, all activities, transactions, measures, and procedures in force and expected to be followed by corporations to fulfill their commitment towards the rights of their workers were identified and classified in homogeneous groups" characterized by specific characteristics and common purposes ". This study will contribute to achieving a deep understanding of all parties interested in this subject, as well as a comprehensive disclosure "quantitative and descriptive “of social performance in this area in a more accurate and comprehensive manner.
