مسوليت اجتماعي نزد شركت هاي پذيرفته شده در بورس اوراق بهادار تهران

Social Responsibility in Corporations Listed in Tehran Sock Exchange

The purpose of this article is to evaluate how Iranian companies perceive corporate social responsibility. After a review of the literature, Carrollʹs framework was selected for the construction of a questionnaire which was sent to all companies listed in Tehran Stock Exchange. The analysis indicated that the perceptions of social responsibility among Iranian companies are closed to legal dimension in Carrollʹs pyramid. Furthermore, the corporations first emphasize the economic aspect of social responsibility followed by moral, legal, and finally humanitarian dimension. The differences between manufacturing and service oriented companies as well as large vs. small organizations were identified. The analysis indicated that the manufacturing companies emphasize the legal and moral aspects of corporate social responsibility more than the service sector companies. Keywords: Corporate Social Responsibility, Carroll model, Tehran Stock Market, Iran