Paying attention to the social responsibility of the company has become an inseparable part of the business, because all companies are related to their social environment whether they want it or not, and their long-term social survival depends on paying attention to social issues. Therefore, in addition to their economic responsibility, companies are also responsible for social responsibility in the form of paying taxes. Financial helplessness and bankruptcy of companies leads to waste of resources and failure to intercept investment opportunities.
The internal function of social responsibility and institutional ownership can lead to the improvement of the company's position, increase in efficiency, profitability, value and long-term survival of companies. By disclosing social responsibility, companies can obtain material and non-material support from institutional investors. Descriptive statistics of the tested variables, which includes some centrality and dispersion indicators, which shows the observation year between 1392 and 1399 for a sample of 575 companies. The results of the research show that the relationship between corporate social responsibility and financial distress is negative and significant, there is a significant relationship between institutional shareholders on the board of directors (institutional ownership) and the financial distress of companies listed on the Tehran Stock Exchange. And between the amount of institutional shareholders who own companies (managerial ownership) has a significant relationship with the financial distress of companies admitted to the Tehran Stock Exchange.