The Effect of Business Strategy on the Relationship Between Companies’ Social Responsibility and Value in Order to Increase Social Capital

Document Type : Research/Original/Regular

Authors

1 Associate Professor of Accounting, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

2 PhD Student of Accounting, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran

Abstract

As a sensitive issue, companies’ social responsibility has grabbed much attention in recent years. Since social capital is a means to achieve individual, collective, and social goals and benefits, the purpose of this study was examining the effect of business strategy on the relationship between companies’ social responsibility and value in order to increase social capital. To this end, a sample of 160 companied enlisted on Tehran Stock Exchange in the 2010-2019 period was used to test the study hypotheses. The findings of the study revealed the business strategy variable as the moderating variable affecting the relationship between a company’s social capital and value. Future studies are suggested to examine the relationship between a company’s social responsibility and value through other variables.

Keywords

Main Subjects

References

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Social Capital Management
Volume 9, Issue 2
July 2022
Pages 155-186

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