Document Type : Original Article
Authors
1
Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran.
2
Department of Accounting, CT.C., Islamic Azad University, Tehran, Iran
10.22034/oajre.2026.589633.1236
Abstract
The primary objective of this study is to design and formulate a corporate social responsibility (CSR) model for companies listed on the stock exchange. Methodologically, the study is applied in terms of its objective and exploratory in nature; furthermore, it employs a descriptive-survey approach for data collection and analysis. The target population in the qualitative phase consists of a purposively selected panel of experts from stock exchange-listed companies, academic scholars, and distinguished organizational consultants. To this end, following a thorough review of the literature, thematic analysis was utilized for coding to identify the factors and components of CSR in these companies. The findings of the thematic analysis reveal that the factors and components of CSR in stock exchange-listed companies encompass three main dimensions: the individual factor (adherence to values, development of behavioral principles, establishment of work engagement infrastructures, intrinsic motivation for personal growth, skill enhancement through continuous training, and individual moral traits); the organizational factor (formulation of an ethical charter to ensure ethical compliance, intra-organizational characteristics, ethical decision-making, capacity for resolving ethical conflicts, institutional participation and support, institutionalization of organizational culture, organizational structure, employee skills and knowledge, progressivism and meritocracy, organizational justice and equality, mitigation of organizational corruption, performance evaluation systems, ethical leadership, protection of labor rights, and social interactions); and the environmental factor (environmental stimuli, legalism, and cultural, social, political, and economic factors).
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