توسعه اجتماعی

توسعه اجتماعی

فراترکیب مدل‌های گزارشگری مسئولیت اجتماعی شرکتی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
2 استادیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
3 دانشیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
4 استاد گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
چکیده
مسئولیت اجتماعی شرکتی به تعهدات شرکتی برای فراتر رفتن از وظایف قانونی و اقتصادی خود و در نظر گرفتن رفاه ذینفعان مختلف، از جمله جامعه، محیط زیست و کارکنان اشاره دارد. گزارشگری مسئولیت اجتماعی ابزاری برای شفاف‌سازی عملکرد شرکت‌ها در خصوص مسئولیت اجتماعی و پاسخگویی به ذینفعان است. روش بکار گرفته شده در این پژوهش، فراترکیب است، جامعه مورد مطالعه، پژوهش‌ها و مطالعات صورت گرفته در دو بخش داخلی و خارجی است. تمامی مدل‌های موجود مسئولیت اجتماعی شرکتی در این دو گروه؛ پژوهش‌های خارجی در محدوده سال 2012 میلادی الی 2023 میلادی شامل 868 مقاله و پژوهش‌های داخلی شامل 7،067 مقاله علمی پژوهشی و 203 مقاله علمی تخصصی است. نتایج به کمک نرم‌افزار مکس کیودا تحلیل شد. به‌ منظور اعتباردهی نتایج به‌دست آمده و افزایش روایی آنها از روش بررسی همتایی استفاده شد. یافته‌های پژوهش نشان می‌دهد ضمن شناسایی الگوهای مرسوم داخلی و خارجی از موضوع مسئولیت اجتماعی، مقایسه مدل‌های داخلی و خارجی مسئولیت اجتماعی شرکتی نشان می‌دهد که تمرکز مطالعاتی پژوهشگران خارجی عمدتاً بر شناسایی فلسفی وظایف اجتماعی شرکت‌ها معطوف بوده ولی پژوهشگران داخلی به دنبال شناسایی اثرات بکارگیری مسئولیت اجتماعی شرکتی در سازمان‌ها به‌صورت تجربی می‌باشد. الگوی مسئولیت اجتماعی مرسوم در ایران شامل ابعاد اقتصادی، اجتماعی و محیطی است و هدف اصلی پژوهشگران داخلی بررسی اثرات جنبه‌های متعدد ایفای مسئولیت اجتماعی بر عملکردهای اقتصادی و سایر جنبه‌های تجاری شرکت‌هاست در حالی که الگوی مسئولیت اجتماعی مرسوم در جوامع غربی، علاوه بر ابعاد اجتماعی و اقتصادی، ابعاد مسئولیت‌پذیری اخلاقی و قانونی را نیز شامل می‌شود که این امر مبین کوشش پژوهشگران خارجی بر لزوم استانداردسازی و ایجاد قوانین الزام‌آور ایفای مسئولیت اجتماعی شرکتی است.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Meta Synthesis of Reporting Models of Corporate Social Responsibility

نویسندگان English

reza shamsi 1
mojgan safa 2
reza gholami jamkarani 3
mahmood ghayoom zadeh 4
1 PhD Student, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
3 Associate Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
4 Professor, Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran
چکیده English

Corporate social responsibility refers to a company's obligations to go beyond its legal and economic obligations and consider the welfare of various stakeholders, including society, the environment, and employees. Social responsibility reporting is a tool for clarifying the performance of companies regarding social responsibility and responding to stakeholders. The technique used in this research is ultra-composite; the studied community is the researches and studies conducted in both internal and external sectors. All existing models of corporate social responsibility in these two groups; foreign research in the range of 2012 to 2023 (12 years) includes 868 articles and domestic research includes 7,067 scientific research articles and 203 specialized scientific articles. The results were analyzed using Max Kyuda software. In order to validate the obtained results and increase their validity, the peer review method was used. The comparison of internal and external models of corporate social responsibility shows that the study focus of foreign researchers is mainly on the philosophical identification of social duties of companies, but domestic researchers seek to identify the effects of applying corporate social responsibility in organizations in an experimental way. Another aspect of foreign researchers' studies is their effort to push public opinion and policy makers to create binding laws for corporate social responsibility.

کلیدواژه‌ها English

Social Responsibility
Social Responsibility Patterns
Qualitative Research Method
Committed
Abdulalem, M.; Rashid, B. (2018). “A conceptual model of corporate social responsibility dimensions, brand image, and customer satisfaction in Malaysian hotel industry”, Kasetsart Journal of Social Sciences 39:358e364.
Aslani, A.; Khodabakhshi, N.; Hosseinpour, Gh. (2014). Investigating the relationship between social responsibility and the quality of profits of chemical products group companies accepted in Tehran's Auraqebhadar Stock Exchange. The first conference of applied economics and management with a national approach. (Persian).
Alwani, S. M.; Ghasemi, A. (1998). Management and social responsibilities of the organization, presidential public administration training center. (Persian).
Abdulalem, M.; Basri, R. (2018). “A conceptual model of corporate social responsibility dimensions, brand image, and customer satisfaction in Malaysian hotel industry”, Kasetsart Journal of Social Sciences May–August 2018. https://doi.org/ 10.1016/ j.kjss.2018.04.001.
Bayati, M. A.; Sayadi, S.; Gyuki, I.; Selajgeh, Sanjar and Nikpour, A. (2022). “Presenting the model of social responsibility using metacombination method”, Sociology of Education, 8(1), 207-217. doi:10.22034/ijes.2021.541141.1179. (Persian).
Belen, L, C, Rangel, M, Fernandez .(2022). “The impact of corporate social responsibility strategy on the management and governance axis for sustainable growth”, Journal of Business Research 150:690–698.
Chapardar, A.; Irajpour, A.; Seyed Salehi, S. A. and Davari, A. (2021). “Presenting the framework of organizational entrepreneurship in Iranian banking using meta-combination method”, Strategic Management Research, 27(82), pp. 13-38. (Persian).
Chelimsky, E. (1989). Content analysis: A methodology for structuring and nalyzing written material, Publish by: united .states General Accounting Office. (GAO).
Christophe, B; Boone, Carolyn, H; Miha, S. (2022). A neuroscience-based model of why and when CEO social values affect investments in corporate social responsibility. The Leadership Quarterly. Vol. 33, Issue 3, June 2022, 101386. https://doi.org/ 10.1016/j.leaqua.2020.101386.
Deegan, G.; Anerman, G. (2011-2012). Financial accounting theory, first edition, translated by Ali Parsaian, Termeh Publications. (Persian).
Elena, A.; Avasilcai S. (2014). “Business Performance Measurement in Relation to Corporate Social Responsibility: A conceptual Model Development”, World Conference on Business, Economics and Management, 109:1142–1146.
Fasilat, A., S., Satirenjit, K.; Johl. (2022). “Sustainable internal corporate social responsibility and solving the puzzles of performance sustainability among medium size manufacturing companies: An empirical approach, Heliyon 8, e10038.
Godlee, F, Jefferson, T. (2003). “Peer Review in Health Sciences”, Wiley-Blackwell. ISBN 0-7279-1685-8.
Giannarakis, G. (2013). “The determinants influencing the extent of CSR disclosure”, International Journal of Law and Management, 56(5), 393-416.
Hasas Yeganeh, Y.; Barzegar, Gh. (2012). “Presenting the components and indicators of the social dimension of corporate responsibility and its current situation in Iran”, Quarterly Journal of Socio-Cultural Development Studies, second volume, number 1, pp. 209-234. (Persian)
Safakhah, A., Faghani Makrani, K., & Fazeli, N. (2020). “Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints”, Applied Research in Financial Reporting, 9(1), 163-192. (Persian).
Hasas Yeganeh, Y., Blue, G., & Rezaei, S. (2019). “A Model for Impact of the Selected Dimensions of Corporate Social Responsibility on Avoidance and Tax Evasion”, Financial Accounting Research, 11(4), 111-130. doi: 10.22108/far.2020. 115572.1417. (Persian).
I.G. Ayu Purnamawati & et. al. (2023). “Strengthening the role of corporate social responsibility in the dimensions of sustainable”, village economic development, Vol. 9, Issue 4, e15115.
Inga L, G, Mauranea, O, Starinecab .(2014). “Human resource management models: aspects of knowledge management and corporate social responsibility”, Contemporary Issues in Business, Management and Education. 110:577-586.
Mousavi, S. A.; Shah Veisi, F.; Rezaei, F. (2017). “Explaining the pattern of social responsibility of companies and its effect on profit quality” Accounting and auditing research, 10(39), pp. 167-188. (Persian).
McKinley, A. (2008). The Drivers and Performance of Corporate Environmental And Social Responsibility In The Canadian Mining Industry, master thesis Geography Department and Center for Environment University of Toronto.
Namazi, M.; Rajab Dori, H. (2016). “Reviewing the number and content analysis of articles related to the ethics of accounting professions in Iran”, Journal of Shiraz University Accounting Advances, 9th Volume, 1st Issue, 72/3, pp. 193-226. (Persian).
Radoslav J, M, Jankalova (2016). “The application of The Efqm Excellence Model by the evaluation of Corporate Social Responsibility activities of companies, 3rd Global Conference on Business, Economics, Management And Tourism, 39:660–667.
Rezazadeh, J.; Yarahmadi, J. (2019). “Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources”, Journal of Accounting Knowledge, 10(3), 69-87. doi: 10.22103/jak.2019.12295.2720. (Persian).
Rezaei, F. (2020). “Corporates Social Responsibility”, Accounting and Auditing Research, 12(46), 81-96. doi: 10.22034/iaar.2020.112781. (Persian).
Sadeghi, Y.; Gholami Jamkarani, R. (2022). “Fulfilling social responsibility and how to report it in the country's banks”, Journal of Ethics and Behavior Studies in Accounting and Auditing, pp. 55-78. (Persian).
Sandelowski, M., Barroso, J. (2007). Handbook for Senthesizing Qualitative Research.New York: Springer publishing company.
Yasmeen, H.; Longsheng, Ch. (2024). “Enhancing sustainable mineral extraction through corporate social responsibility and green innovation”, Journal of Cleaner Production, Vol. 477, 20 October 2024, 143884, doi.org/10.1016/j.jclepro.2024.143884.
Ziyai, S. Y.; Lotfi Gomasai, M. (2021). “Social responsibility of transnational companies”, Opportunities and challenges. Legal Research, 20(46), pp. 255-282. (Persian).