نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران
2 دانشیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران
3 دانشیار، گروه مدیریت صنعتی، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
With the development of societies and attention to human rights, in addition to the usual responsibility of companies, namely profitability, the responsibility of companies to society and the environment has also been considered. Shareholders are no longer the only beneficiaries of the company, but also citizens, customers, employees and the government, and even future generations of the company. Many companies around the world are now aware of this responsibility and are working to fulfill it. Success in performing social responsibility in companies and creating patterns in accordance with culture and society, depends on identifying the different factors and dimensions of social responsibility in each situation. By recognizing these factors and criteria, the dimensions of corporate social responsibility can be analyzed. This research is applied in terms of purpose and descriptive-survey in terms of type. The statistical community consists of theoretical texts related to corporate social responsibility. In this study, effective criteria based on previous research were identified and 58 indicators in the form of 8 dimensions were selected. Then, a researcher-made questionnaire was designed and implemented to determine the most important criteria by fuzzy screening method. Given that the identified indicators and dimensions have appropriate scientific support, and have the ability to be operationalized, by determining their priority and operational definition of each component, the path of institutions to measure and increase responsibility can be Identified social.
کلیدواژهها [English]