The effects of corporate social responsibility disclosure on exports, market share, doubtful receivables and financing

Purpose This paper aims to present a unique perspective on the impact of corporate social responsibility (CSR) disclosure on several aspects of company performance, including export rate, product market competition, amount of doubtful receivables and financing opportunities. Design/methodology/approach This paper was conducted using a robust multiple regression model, a widely accepted method in the field. This approach allowed for a comprehensive investigation into the role of CSR disclosure on company characteristics on the Tehran Stock Exchange (TSE)-listed companies for a sample of 143 from 2011 to 2021. Findings The results show a significant and positive relationship between CSR disclosure and the company’s export rate, as well as a positive and significant relationship between CSR disclosure and product market share within the industry and financing opportunities. Finally, findings indicate that CSR disclosure negatively and significantly correlates with doubtful receivables. Originality/value This research advances the understanding of the complex relationship between CSR disclosure and corporates’ outcomes and can potentially make a real impact, which could enhance value for capital owners, improve financial policies and foster positive social effects.