The purpose of social accounting can be approached from two different angles, namely for management control purposes or accountabilitypurposes. In this paper, our focus is surveyingthe relationship between social reporting and commercial performance in Tehran Exchange.Wedetermined the amount of the sample size with the used of Cochran sampling method which thestatistical sample is 85 of Tehran Exchange customer which havebeen selected through thesimple random sampling method. To gathering of data, we used questionnaire. In order toanalyze the data resulted from collected questionnaires deductive and descriptive statisticalmethods are used, and to display some statistical data we used column diagram and in deductivelevel to test the hypothesis of the research we usedPearson Correlationcoefficients. In order todetermine the relationship between the variables of the study, the SPSS tool has been used.