The Relationship between Social Responsibility and Financial Performance in Companies Listed in the Tehran Stock Exchange
- سال انتشار: 1393
- محل انتشار: مجله بین المللی مطالعات پیشرفته در علوم انسانی و اجتماعی، دوره: 3، شماره: 3
- کد COI اختصاصی: JR_UPAEI-3-3_003
- زبان مقاله: انگلیسی
- تعداد مشاهده: 53
نویسندگان
Docent of Accounting, University of Al-Zahra, Iran
Student of Ph.D., University of Al-Zahra and Faculty member at the University of Payam Noor, Iran
چکیده
The present article examines the relationship between corporate social responsibility and financial performance listed in the Tehran Stock exchange. In order to collect information pertaining to corporate social responsibility, a questionnaire was used containing questions on social responsibility regarding customers, employees, the environment and institutions within the society; corporate financial performance was measured using the Return on Assets (ROE). For this purpose ۷۱ companies were examined in the time span from ۲۰۰۹ to ۲۰۱۳. To analyze the data, statistical regression was applied. Results of the research indicate the presence of a relationship between financial performance and the social responsibility towards customers and the environment, while no significant relationship was observed between the employees and social institutions. The present research shall assist managers in developing effective websites related to corporate social responsibility in order to achieve superior financial performance in the long term. It also provides a perspective, for companies, regarding the role of social responsibility in gaining future benefits.کلیدواژه ها
social responsibility, financial performance, customers, Employees, Environment and Social institutionsاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.