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Corporate Social Responsibility in Iranian Companies Listed in Tehran Stock Exchange (2009)

Afshari, Davoud | 2009

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  1. Type of Document: M.Sc. Thesis
  2. Language: Farsi
  3. Document No: 40081 (44)
  4. University: Sharif University of Technology
  5. Department: Management and Economics
  6. Advisor(s): Sharbat Oghli, Ahmad
  7. Abstract:
  8. In this thesis, type and importance of corporate social responsibility (CSR) based on Carroll’s framework was investigated among companies of Tehran Stock Exchange. Beside, the types of companies’ motivation to engage in CSR base on model of Garriga & Mele (2004) were studied. In addition, hypothesis 1) instrument motivation for companies of Tehran Bourse is more attractive than the other type of motivations 2) companies that have higher income, have higher costs in CSR was tested. Using questionnaire tool and help of descriptive and inferential statistical analysis, questions and assumptions was studied and results illustrated that legal and ethical dimensions is most-widely used definition for CSR in these companies. Also findings showed that most companies of Tehran bourse did not use any title for CSR. All four types of motivations including moral, political, instrument and integration were identified as a motive. The first & second Hypothesis was rejected. In the first hypothesis, all kinds if motivation has equal importance and in second hypothesis, no relationship between income and CSR costs was found. Further, a significant difference between groups of companies with different motivations over the importance of each aspect of Carroll’s pyramid is not obtained. Throughout this research, all participant Companies categorized to Group A) large and medium companies based on their income group b) production and service. It was trying to test differences within these groups base on earlier mentioned propositions. Results were: 1- Productive companies give more important to legal and ethical activities compared to service companies.2- Service companies compared to productive companies, respect more to ethical dimension. Also large companies give more importance to ethical one.3- Integrity motivation is more for service companies to productive companies 4- There is no relationship between the share of income allocated to CSR costs and type of company including production or service
  9. Keywords:
  10. Tehran Stock Exchange ; Corporate Social Responsibility ; Carrolls Model ; Garriga & Mele Model

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