Corporate Social Responsibility

One of the main sector in every country is agriculture and its management is very vital for every government and every government?s wants to manage it well because it is interrelated with lots of branches for example citizens? health. Another related part is corporate social responsibility and its relation with public policy and agri-business SMEs is again vital too. This paper investigates the accountants? integrity, responsibility, compassion and forgiveness on CSR in the Iranian private sector in east and west of Azerbaijan in Iran.

The globalizing market economy is not a homogeneous structure. It seeks the emergence of a decentralized regulation of markets coupled with a cosmopolitan and liberal democracy provided by transnational institutions. During this process, the agricultural sector cannot be hidden and should choose the best practical strategies but in the area of the globalized agricultural economy, how should corporate social responsibility (CSR), of agriculture should be managed? This paper investigates the global economy and corporate social responsibility in the context of the agricultural sector.

nner characteristics of Employees’ like integrity, responsibility, compassion and forgiveness are very important factors for every factory to be considered as moral or reputed one. The other important factor for company’s reputation and Brand value is corporate social responsibility these factors can increase effectiveness and efficiency and every sector (private or public) that wants to be survived in chaotic market should concentrate more on them. This paper investigates the Employees’ integrity, responsibility, compassion and forgiveness on CSR in Iranian private sector in east and west of Azerbaijan in Iran.

The purpose of the present study is to investigate the relationship between corporate social responsibility and investment efficiency with particular emphasis on the mediating role of agency cost and information asymmetry in a sample of 121 firms listed on the Tehran Stock Exchange during the time period from 2012 to 2017. The research hypotheses are tested using multivariate regression analysis based on panel data and Eviews software. The results indicate that corporate social responsibility is negatively correlated with investment inefficiency. In other words, corporate social responsibility leads to reduced investment inefficiency. Also, information asymmetry plays a mediating role in the relationship between corporate social responsibility disclosure and underinvestment, whereas the variable of agency cost mediates the association between corporate social responsibility disclosure and overinvestment.

The evaluation of corporate social responsibility has gained significance over the past decade due to the importance of natural and environmental resources. Many studies have been conducted on corporate social responsibility and the presented related models, which add to the importance of this report. However, in addition to its significance, many researchers also believe that corporate social responsibility evaluation models lack the necessary efficiency due to different interpretations, lack of transparency, and abuse of some companies in order to deceive and commit fraud. Therefore, the aim of this research is to present a model to evaluate corporate social responsibility using value added, which can be a suitable criterion in evaluating the social responsibility of commercial entities. In the present study, first, a model was developed based on corporate social responsibility, and then, to test the model, social value added of Nano motor oil was studied as a case study. In this study, data was analyzed through pairwise comparison. The findings of the study conducted on the social value added of Nano motor-oil indicate economic efficiency of 40%, product social efficiency of 8%, and depicts a 38-times increase in social value added compared with its economic added value. Thus, Nano-engine oil producing companies are located on the corporate social responsible category and the corporate social responsibility in this product is on the third level (strong) that indicates the product’s efficiency in the community and can be a suitable incentive for all business organizations to pay more attention to their products’ environmental and social impacts.

It seems that paying attention to social responsibility by companies can lead to a better stakeholder’s view toward the company, thereby increasing their loyalty and trust. Having the ability to obtain more financial resources in times of crisis, due to the greater loyalty of investors, will result in reducing the company risk. In contrast, being overconfident about the loyalty of individuals to the company can lead to keeping a short-term debt structure, thereby increasing the risk of obtaining financial resources. Recently, the negative impacts of petrochemical companies on the environment have made social and environmental groups focus more on this industry, and this focus has pushed companies into involving in more social activities. Considering the potential impact of CSR on the company’s risk, this study examines the relationship between corporate social responsibility and value at risk in petrochemical industry using a sample of 27 companies listed on the Tehran Stock Exchange during the 2010-2017 period. Eviews 10 is used for computing and analyzing the data, and the generalized auto regressive conditional heteroskedasticity (GARCH) model is employed to estimate value at risk. The results indicate a negative and statistically significant relationship between corporate social responsibilities and company value at risk. <strong> </strong>  

<span>Corporate social responsibility (CSR) is a fundamental factor for the survival of any organization. Companies and institutions are active in a society that provides them various opportunities to earn profits and realize their goals. The increasing importance of corporate social responsibility and the costs required by companies to operate and participate in these issue has led to the purpose of this study to investigate the impact of corporate social responsibility on the managers' behaviors in companies listed on the Tehran Stock Exchange. This study is based on purpose, application and data analysis in the field of causal descriptive studies. In this study, the reflection of managers’ myopic and optimistic behaviors is considered as managers' behaviors. Therefore, two hypotheses were developed to investigate this issue, and data from 174 listed companies were analyzed from 2008 to 2018. The regression model of the research was evaluated using a panel data method with a fixed-effects approach and logistic regression method. The result showed that the fulfillment of corporate social responsibility has a significant negative effect on the optimistic behavior of managers and decreases this type of behavior by managers. On the other hand, the results confirmed that accomplishing corporate social responsibility does not have a significant effect on managers' myopic behavior.

The purpose of this study is to prioritize the development of social responsibility in the food industry based on the taxonomy method. The method of this research is qualitative-quantitative, which in the qualitative stage of the research, using in-depth interviews with food industry experts, Experts were identified by purposeful sampling and snowball sampling, and due to the adequacy of the data, a total of 13 experts were interviewed. The model was fitted using a questionnaire based on structural equations with Smart PLS software based on base theory and in a quantitative stage of research.  In this study, 149 questionnaires were collected from a number of companies active in the food industry in Tehran and Zanjan provinces. In the second phase of the research, those food industry experts in the selected provinces were considered as cluster sampling classified as community. The required number of samples was determined based on the sample adequacy method.  The model was fitted and the model was approved and finally using taxonomy method, degree development of food industry responsibility was achieved. According to the results of the research, Zarmakaron Company was able to occupy the first rank among nine companies.

Corporate Social Responsibility (CSR) is a general concept where companies voluntarily decide to adopt social, economic and environmental responsibilities for a better society and environment. Researchers in the management field have created various CSR models and theories. Moreover, enterprises are working out to strength its competitiveness performance though adopting CSR approaches. For that, decision makers in an enterprise have to target the most appropriate CSR approach that fit with the environment and the nature of their enterprise. The Analytical Hierarchy Process (AHP) has been presented through the article in order to help an organization take decision toward the most convenient CSR method according to many characteristics and criteria.

Background: The purpose of this article is to explain how and what is the emerging concept of entrepreneurial marketing through innovative research and effective convergence between marketing and entrepreneurship, and to explain the way of organizing marketing activities in the Iranian banking industry by proposing a logical framework and in this direction emphasize the corporate social responsibility. Method: The present study was a sequential exploration (qualitative and quantitative). In the qualitative phase of the research community, there were experts in the field of entrepreneurship and marketing. Threats of 14 people were purposefully selected. The interview tool was semi-structured. Finally, the data were analyzed by Delphi technique. In the quantitative part it was a descriptive-correlation method. The statistical population was the managers and heads of the country's banks, from which 268 people were randomly selected as a sample. The instrument of the researcher-made questionnaire was a qualitative section and finally the data were analyzed by structural equation method. SPSS26 and Amos software were used for data analysis. Results: In the qualitative section, a total of 73 components were classified into 4 categories: causal, contextual and environmental, and consequences. In the quantitative part, the results of structural equations showed that the research model had a good fit. Conclusion: Entrepreneurial marketing makes the banking industry more dynamic and increases their profitability. With such advantages, if the social responsibility of the company is also considered, it will undoubtedly have undeniable effects on customer loyalty and market ethics. Article number: 8

Greenwashing is considered as a deliberate and conscious deception of the consumer in relation to the environmental activities of an organization or the environmental benefits of a product, which has adverse consequences for various groups, including consumers, stakeholders and the environment, therefore, the purpose of this article was to analyze the different angles of greenwashing in the real context of the companies active in the dairy industry, as well as to identify and explain this phenomenon. The philosophy of this research is interpretive, its approach is qualitative, and the strategy used is grounded theory based on the emergent approach. The studied community included managers and activists of the dairy industry and related organizations, 15of whom were selected through purposive sampling until reaching theoretical saturation, and the research data was collected through semi-structured interviews. In order to check the strength of the research, the four criteria of reliability, transferability, reliability and verifiability have been used. The relevant data analysis has been done using MAXQDA software and open, central and selective coding processes, and during continuous comparison, 427codes, 27concepts, 11categories and 2categories have been obtained. which has led to the emergence of the final model of research around the central category under the title of "companies greenwashing actions" model. The mentioned model includes the causes and results related to the central category of the research. In general, this study, by explaining the greenwashing measures theory, has provided the necessary platform for understanding this category of measures as well as their control and prevention.

Bali tourism faced conflict with the local community because of the utilization and commodification of sacred and forest areas. The first sacred area conflict occurred in 1994, based on the use of the sacred land “Tanah Lot” become tourists resort namely Bali Nirvana Resort (BNR). Furthermore, this problem is presently observed in the utilization of mangrove forests for the international airport and LNG (liquefied natural gas) terminals, respectively. In these conflicts, all facilities are designed to support the increase in the inbound tourist visits and foreign investment. This growth of Bali tourism threatens the development of sustainable tourism, which concerned with environment, local communities and local economy, but spiritual tourism creates the conflict subsided due to the dependence of spiritual tourism on sacred areas, the environment, and local community resources. Therefore, this study aimed to evaluate Corporate Social Responsibility (CSR) of spiritual tourism in building sustainable economy based on the local wisdom of Bali Tri Hita Karana. Data were qualitatively analyzed and obtained from literature reviews, observations, and in-depth interviews. The results showed that spiritual tourism emphasized sacred areas, the surrounding natural environment, and local community assets. This dependence developed a mutually beneficial relationship, subsequently leading to the CSR of Spiritual Tourism. The CSR based on the local wisdom Tri Hita Karana which create harmonious between the local people, environment, and investment.

Corporate Social Responsibility (CSR) concept is closely related to the notion of sustainable development, and the outcome of the sustainable development approach is specific consideration to disclosure and reporting of CSR. One factor that is less considered in the Iranian economic environment and research is the competitive nature of the product market in today's highly competitive and sensitive environment. So, the main aim of this paper is to investigate the moderating effect of competition in the product market on the debts ratio and the CSR relation among companies listed on the Tehran Stock Exchange. The independent variable in this study is CSR, and the dependent variable is the debts ratio. In order to investigate this issue, the research sample was determined using the systematic elimination method, and 97 companies were selected for seven years from 2012 to 2018. Multivariate regression was used to analyze the data and test the hypothesis. For this purpose, the output-oriented BCC model has been used to measure companies' CSR, and the Lerner index has been used to represent competition in the product market. The results show that high competition in the product market moderates the relationship between CSR and debts ratio. In other words, when competition in the product market is high, Firms adopt lower debt ratios by fulfilling their social responsibilities. The investigation of the moderating effect of the competition is the distinguishing feature of our research compared to other studies. Therefore, players of industry, business, creditors, and investors should pay attention to the intensity of competition in the market.