Providing a Model to Evaluate Corporate Social Responsibility by Social Value Added (Case Study: Nano-Engine Oil)
محل انتشار: مجله مالی ایران، دوره: 2، شماره: 2
سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 149
فایل این مقاله در 20 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFIFSA-2-2_004
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
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 ۴۰%, product social efficiency of ۸%, and depicts a ۳۸-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.
کلیدواژه ها:
نویسندگان
Mohsen Hemmati
PhD Accounting Student, Semnan Branch, Islamic Azad University, Semnan, Iran.
Naghi Fazeli
Accounting Assistant Professor, Semnan Branch, Islamic Azad University, Semnan, Iran.
Seyfolah Saedodin
Professor, Faculty of Mechanical Engineering, Semnan University, Semnan, Iran.
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :