Corporate Social Responsibility (CSR): A Scale Development Study in Iran

摘要

The present research aims to explore a scale of Corporate Social Responsibility (CSR) in Iran. In this way, it reviews the literature exist on corporate social responsibility, gathers data and analyzes the data to test the emerging trends. After confirmation of reliability, factor analysis and multi dimensional scaling are used to an established survey instrument. Finally CSR was achieved as a construct with five dimensions: obligation to employees, obligation to customers and markets, obligation to social programs and natural environment, obligation to laws and regulations and obligation to society. These five dimensions represent the corporate accountability to some different groups of its stakeholders. In this study the convenient samples of managers and employees used in collecting data and developing the scale, however in exploratory studies, this type of sampling can be acceptable. Nevertheless, some limitations should be taken into consideration, while interpreting the findings of the study and generalizing them to general business environment. Therefore enlarging the sample size and using a random sampling method of managers and employees in future studies has to make Corporate Social Responsibility (CSR) scale more useful and enhance the generalization.