مسئولیت‌پذیری اجتماعی شرکت‌ها‌: مفاهیم، ابعاد، نظریه‌ها و مروری بر مدل‌های آن

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشجوی دکتری حسابداری دانشگاه تهران

2 استادیار گروه حسابداری، دانشگاه خاتم تهران

چکیده

در حال حاضر، نقش واحدهای تجاری تغییرات زیادی کرده است و انتظار می‌رود که این واحدها فقطبه فکر افزایش سودآوری نباشند و در قبال کارهای خود، به اجتماع پاسخ‌گو نیز باشند. دلیل این امر، آن است که واحد تجاری نمی‌تواند بدون اجتماع، فعالیت داشته باشد و اجتماع نیز به واحد تجاری نیاز دارد. از این‌رو، رابطه‌ای دوطرفه بین این دو، شکل گرفته است. به همین منظور، مسئولیت‌پذیری اجتماعی شرکت‌ها، هم برای آنها و هم برای اجتماع سودمند است. شکل اولیه مفهوم مسئولیت‌پذیری اجتماعی، دارای جنبه‌های قوی مذهبی، پدرسالاری و نوع‌دوستی است، اما مفهوم نوین مسئولیت‌پذیری اجتماعی شرکت‌ها، به‌صورت مستقیم روی کارهای روزمره تجاری و تأثیر آنها بر طیف وسیع ذینفعان، متمرکز شده است. در دهه 1950، تنها تعهد به جامعه مطرح بود؛ به مرور در قرن 21، دغدغه‌های زیست‌محیطی و اجتماعی، اقدامات داوطلبانه، رفتار اخلاقی، توسعه اقتصادی، بهبود کیفیت زندگی شهروندان، حقوق بشر، حقوق کار، حفاظت از محیط‌زیست، مبارزه با فساد، تشویق ایجاد شفافیت و پاسخ‌گویی مناسب، حائز اهمیت شده است. در مقاله حاضر، پس از مرور مفاهیم، ابعاد، نظریه‌ها و پانزده مدل‌ مسئولیت‌پذیری اجتماعی، می‌توان بیان نمود که بعد از گذشت بیش از 50 سال از این مفهوم، همچنان ارائه تعریفی واحد برای آن، کار دشواری است، اما نکته حائز اهمیت آن است که بیشتر تعاریف، شرکت‌ها را در برابر جامعه مسئول می‌دانند. از این‌رو، برای پاسخ‌گویی در برابر جامعه، نیاز است مباحث نظری مسئولیت‌پذیری اجتماعی، به‌صورت دقیق در عمل هم اجرا شوند.
مسئولیت‌پذیری اجتماعی شرکت‌ها‌:مفاهیم، ابعاد، نظریه‌ها و مروری بر مدل‌های آن

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Corporate social responsibility: Concepts, Dimensions, Theories and Review of models

نویسندگان [English]

  • Morteza Kazempour 1
  • Nezamodin Rahimian 2
1
2
چکیده [English]

Nowadays, the role of company has changed a lot and it is expected that these units should not be only thinking about increasing profit-making and they should be responsible about their works to the society. The reason is that the company cannot operate without society and the society also needs the company. Therefore, a mutual relationship has been formed between these two. Therefore, corporate social responsibility is profitable for both themselves and the society. Primary form of social responsibility had strong religious, patriarchy, and philanthropic aspects, but the new concept of corporate social responsibility is directly focused on daily commercial works and their effects on the vast spectrum of the beneficiary. In the 1950s, only commitment to the society was introduced but gradually in the 21st century, environmental and social concerns, voluntary works, ethical behavior, economic development, development of citizens’ life, human right, work right, protecting the environment, cleanup, encouraging development of transparency and appropriate responsibility have become important. By reviewing the concepts, dimensions, theories, and fifteen models of social responsibility, it can be claimed that after passage of fifty years of this concept, introducing a single definition for it, is still a difficult work. Yet, the important point is that almost all of the definitions consider the corporate responsible before the society. Therefore, to be responsible before the society, it is needed to carefully apply the theoretical subjects of social responsibility in practice too.

کلیدواژه‌ها [English]

  • Concepts
  • Dimensions
  • Corporate Social Responsibility
  • Models
  • Theories
Aghaei, M, A. ; and Kazempour, M. (2016). “The effect of corporate social responsibility and product diversification on performance evaluation”. Iranian Journal of Value and behavioral accounting, Vol, 1, No. 1, pp 99-122.. [In Persian].
Ahmadi Kohanali, R. ; Abasnezhad, T. ; and Zendebodi, M. (2015). Comparative Evaluation of Models of Corporate Social Responsibility (CSR). First international conference and second national conference on modern research in the humanities. Available at: http: //www. civilica. com/Paper-MRHCONF02-MRHCONF02_425. html. [In Persian]
Ahmadi, F. ; Alodari, H. ; Tavrah, N;, and Moradi, M. (2016). “Relationship between Proffesional Ethics & Organizational Agility: Empowerment Cognitive as Mediator”. Journal of ethics in science and technology, Vol. 11, No. 2, pp 85-94. [In Persian].
Bagherpour Valashani, M. ; Jahanbani, M. ; and S. Zafarzadeh (2014). “Investigating the Attitudes of Financial Statements Users toward the Framework and Content of Social Reporting”, Journal of Health Accounting, Vol. 3, No. 2, pp 16-40. [In Persian].
Barzegar, Gh. (2013). “Model for disclosure of corporate social responsibility (CSR) and its relation to financial performance”, Phd thesis, Allame Tabatabaie university. [In Persian]
Bhattacharya, C. B. ; Korschun, D. ; and S. Sen (2009). “Strengthening Stakeholder-Company Relationships through Mutually Beneficial Corporate Social Responsibility Initiatives”, Journal of Business Ethics, Vol. 85, No. 1, pp. 257-272.
Carroll, A. B. (1979). “A Three-Dimensional Conceptual Model of Corporate Social Performance”, Academy of Management Review, Vol. 4, pp. 496-505.
Claydon, J. (2011). “A new direction for CSR: the shortcomings of previous CSR models and the rationale for a new model”. Social Responsibility Journal, Vol. 7, No. 3, pp 405-420.
Davis K. and Blomstrom R. L. (1975) , “Business and society: Environment and responsibility”, New York: McGraw-Hill.
Davis, K. (1960) , “Can business afford to ignore its social responsibility?” California Management Review, Vol. 2, No. 3, pp. 70-76.
Friedman, M. (1970). “The Social Responsibility of Business is to Increase It’s Profits”, New York TimesMagazine, Vol. 32, No. 33, pp. 122-126.
Galbreath, J. , (2009). “Building corporate social responsibility into strategy”, European Business Review,Vol. 21,No. 2,pp. 109-127.
Garriga, E. , & Melé, D. (2004). “Corporate Social Responsibility Theories: Mapping the Territory”. Journal of Business Ethics, Vol. 53, No. 1,2. Pp 51–71.
Geva. A,. (2008) , “Three Models of Corporate Social Responsibility: Interrelationships between Theory, Research, and Practice”. Business and Society Review. Vol. 113, pp. 1-41.
Ghodrati, A. (2012). “Evaluation of corporate social responsibility initiatives on responsible consumption”. MSc Thesis, University of Tehran, Aras College. [In Persian]
Harjoto, Maretno A. (2011). “Corporate governance and CSR nexus”. Journal of Business Ethics, Vol. 100, No. 1, 45-67.
Hasas Yeganeh, Y. ; and Barzegar, Gh. (2015). “Theoretical Foundations of Corporate Social Responsibility and Research Paradigms in Professional Accounting”, Management Accounting, Vol. 7, No. 3, pp. 109-133. [In Persian]
Johnson, B. , R. , Connolly, E. , Carter, T. , S. (2010). “Corporate social responsibility: The role of fortune 100 companies in domestic and international natural disasters”. Journal of Corporate Social Responsibility and Environmental Management, Vol. 18, No. 6, 352-369.
Kabiri, H. ; and Mohammadzade salteh, H. (2015). “The relationship between social responsibility and financial reporting quality of listed companies in Tehran Stock Exchange from the perspective of financial experts Woman”, Woman and Family Studies, No. 24, pp 67-83. [In Persian]
Khajavi, Sh. ; & Etemadi Jouryabi, M. (2014). “Corporate social responsibility and reporting it”, Journal of Health Accounting,Vol. 4, No. 2, pp. 104-123.. [In Persian].
Kotler, P; and Lee, N. (2005) “Corporate Social Responsibility: Doing the Most Good for Your Company and Your Cause”. New Jersey: John Wiley and Sons, Inc.
Lantos, G. P. (2001). “The boundaries of strategic corporate social responsibility”. Journal of Consumer Marketing, Vol. 18, No. 2, pp 595-630.
Ma, J. , (2012) , “A Study on the Models for Corporate Social Responsibility of Small and Medium Enterprises”, Physics Procedia,Vol. 25, pp. 435 – 442.
Preston, L. E. and J. E. Post (1975). “Private Management and Public Policy: Principle of Public Responsibility”, 1st Edition, New York: Prentice Hall Publications.
Sepasi, S. ; and Rahdari, A. M. (2013). “Islamic social responsibility disclosure framework for banking system”. Development of monetary and banking management Conference, Available at: http: //www. civilica. com/Paper-MBMCONF01 MBMCONF01_068. html. [In Persian]
Shafei, R. ; and Ahmadi, K. (2013). “Corporate Social responsibility, Concepts, Theories”, Models & Applications. Samt Publication, Tehran. [In persian]
Shahhoseini, M, A. ; and Arablooye Moghaddam, A. (2016). “Corporate social responsibility: A comprehensive approach”. Vol. 1, University of Tehran press. [In Persian]
Sheikh, S. R. ; and Beise-Zee, R. (2011). “Corporate social responsibility or cause-related marketing? The role of cause specificity of CSR”. Journal of Consumer Marketing, Vol. 28, No. 1, pp. 27-39
Visser, W. (2014). “CSR 2. 0: Transforming Corporate Social Responsibility”. Springer Briefs in Business.
Wijnants, T. A. M. (2011). “Influence of CSR Aspects on Organizational Commitment, (What influence do the different CSR aspects have on the organizational commitment of Douwe Egberts employees?) ”. Master thesis of the department of Organization & Strategy, Tilburg School of Economics and Management, Tilburg University.
Wood, D. J. (1991). “Corporate social performance revisited”. Academy of Management Review, Vol. 16,pp. 691–718