Document Type : Original Article
Authors
1
Ph.D Student of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2
Assistant Professor of Accounting Department, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
3
Associate Professor, Department of Accounting, Chalous Branch, Chalous Branch, Islamic Azad University, Chalous, Iran
4
Associate Professor of Accounting Department, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
Abstract
Activist network is one of the sociological theories that explains the existing networks in every information system and the role of each network's constituent parts in the system. The theory of the network of activists, taking into account the requirements of social responsibilities, with the view of networking, seeks to create integrity and comprehensiveness in corporate activities. The purpose of this research is to investigate the effect of the corporate governance system on the relationship between actors and the role of social responsibilities at the level of companies using the regression technique.Considering the relationship between the topic and the scope and level of activity of the managers, the researcher obtained the research information through the preparation and distribution of questionnaires among the managers and members of the board of directors of listed companies. The statistical population of the research includes all the companies of the Tehran Stock Exchange and the statistical sample of the research is targeted and available, including 30 managers and board members. Company processes, company stakeholders, legislative institutions, human resources, legal requirements and society, including actors, social responsibilities and return on equity, audit quality, information transparency, centralized ownership and company size, including the mechanisms of the corporate governance system and the role Social responsibilities include maintaining shareholders' rights, protecting customers and protecting the environment.result:The corporate governance system does not play a mediating role in the relationship between social responsibility actors, and there is a significant relationship between the corporate governance system and social responsibility actors.
Keywords