Developing a Ranking Model for Corporate Social Responsibility (CSR) Drivers in Iran

Authors

    Mahbobe Fahimi Department of Accounting, se.c, Islamic Azad University, Semnan,Iran
    Mohammadreza Shoorvarzi * Department of Accounting, Ne.c, Islamic Azad University, Neyshabur, Iran m-r-shoorvarzi@yahoo.com
    Reza Ziyari Department of Accounting, se.c, Islamic Azad University, Semnan, Iran

Keywords:

Corporate Social Responsibility (CSR), drivers, ranking, meta-synthesis, Iran

Abstract

Corporate Social Responsibility (CSR), as one of the key pillars of sustainable development, has attracted increasing attention in management literature and policymaking worldwide in recent years. Despite the high significance of this approach, a comprehensive model for identifying and ranking its driving factors has not yet been proposed in Iran. The purpose of this study is to develop and rank a model of CSR drivers in the Iranian context. This research adopts a mixed-methods design (qualitative and quantitative). In the qualitative phase, using the meta-synthesis approach, the most important drivers and dimensions of CSR were extracted from previous studies. In the quantitative phase, a researcher-designed questionnaire based on qualitative findings was distributed among experts and senior managers of organizations operating in various industries. The collected data were analyzed using structural equation modeling (SEM) techniques and an analytical ranking method. The results indicate that CSR drivers can be classified into five main dimensions: economic, social, environmental, ethical, and governance. Moreover, the ranking analysis revealed that the economic and governance dimensions exert the greatest influence under Iran’s current conditions, while the environmental and ethical dimensions hold subsequent priority levels. The findings of this study can assist managers and policymakers in fostering sustainable development by focusing on key drivers and strengthening the CSR framework among companies in the country.

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Published

2026-01-01

Submitted

2025-07-01

Revised

2025-10-11

Accepted

2025-10-12

How to Cite

Fahimi, M., Shoorvarzi, M., & Ziyari, R. (2026). Developing a Ranking Model for Corporate Social Responsibility (CSR) Drivers in Iran. Future of Work and Digital Management Journal, 4(1), 1-10. https://www.journalfwdmj.com/index.php/fwdmj/article/view/152

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