Quarterly Journal of Social Development (Previously Human Development)

Quarterly Journal of Social Development (Previously Human Development)

Meta Synthesis of Reporting Models of Corporate Social Responsibility

Document Type : Research Paper

Authors
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
10.22055/qjsd.2025.48024.2990
Abstract
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.
Keywords
Social Responsibility
Social Responsibility Patterns
Qualitative Research Method
Committed
Subjects
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Quarterly Journal of Social Development (Previously Human Development)
Volume 18, Issue 4 - Serial Number 72
Vol. 18, No. 4, Summer 2024
Summer 2024
Pages 245-278