نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران
2 گروه حسابداری، واحد ساوه، دانشگاه آزاد اسلامی، ساوه، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: Corporate social responsibility refers to a company's obligations to go beyond its legal and economic duties and consider the welfare of various stakeholders, including society, the environment, and employees. Method: The strategy used in this research is meta-combination, the studied population is researches and studies conducted in two 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. Findings: While identifying the traditional internal and external models of social responsibility, 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 the social duties of companies, but domestic researchers seek to identify the effects of applying corporate social responsibility in organizations. It is experimental. Result: the traditional social responsibility model in Iran includes economic, social and environmental dimensions, and the main goal of domestic researchers is to investigate the effects of multiple aspects of social responsibility on the economic performance and other business aspects of companies, while the traditional social responsibility model in Western societies, in addition to social dimensions And economic, it also includes the dimensions of moral and legal responsibility,
کلیدواژهها [English]
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