Background: Green features include three components: social responsibility, environmental sensitivity and ethical issues. This research was conducted with the purpose of analyzing content of the vision and mission of top Iranian and global companies in order to determine their attention to green issues.

Method: This research was conducted with qualitative approach and library method. Statistical population includes Iranian and global top companies. Sample of study consists of 100 top Iranian companies and 100 top global companies. The top 100 companies listed by the Ministry of Industries and Mines in 2012 were selected as top Iranian companies. Also, the top 100 companies listed by Fortune Magazine in 2012 were considered as top foreign companies and by referring to company's website, their mission and vision statements were achieved. Content analysis method was used to analyze the collected data.

Results: Analysis of companies’ information showed that Iranian companies have paying little attention to the green feature in developing their vision statement. Also in developing mission statement, Iranian companies have paying attention only to social responsibility. As well as top global companies only have considered the issue of social responsibility in developing mission and vision statement  and have not enough attention to environmental and ethical issues.

Conclusions: Results show that social responsibility was studied in this research has been paying more attention and ethical and environmental issues are not getting enough attention.