Interpretive Structural Modeling of Corporate Social Responsibility Indicators

Document Type : Original Article

Authors

1 PhD Student, Islamic Azad University, Yazd Branch, Department of Accounting, Yazd, Iran

2 Associate Professor in Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

3 Associate Professor, Islamic Azad University, Yazd Branch, Department of Industrial Management, Yazd, Iran

Abstract

Today with the development of different industries and business units, the effects of their activities on society and the lack of social reporting have caused a gap between the expectations of economic units and society. Nowadays, corporate social responsibility is regarded as an integral part of the economic books and financial articles in the world and the tendency to invest in companies which apply corporate social responsibility and reporting is increasing. This study was applied in terms of objective and descriptive-survey in terms of type. The statistical population included the theoretical texts related to corporate social responsibility. In this study, the interpretive structural modeling (ISM) and MICMAC analysis were used to express the relationships between corporate social responsibility criteria after reviewing the literature of corporate social responsibility. After data analysis, the factors and variables were classified into four different levels and drawn according to the ISM graph. The results obtained from MICMAC analysis indicated that all of the variables were in the cluster of communication variables while no variable was in the group of dependent, independent, and autonomous variables. Determining the relationships between factors and the type of factors can result in a better understanding of the subject and making appropriate decisions about corporate social responsibility.

Keywords

References

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