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مسئولیتپذیری اجتماعی شرکتها: مفاهیم، ابعاد، نظریهها و مروری بر مدلهای آن | ||
حسابداری و منافع اجتماعی | ||
مقاله 7، دوره 8، شماره 4 - شماره پیاپی 31، دی 1397، صفحه 143-165 اصل مقاله (792.79 K) | ||
نوع مقاله: مقاله ترویجی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2017.13942.1263 | ||
نویسندگان | ||
مرتضی کاظم پور* 1؛ نظام الدین رحیمیان2 | ||
1دانشجوی دکتری حسابداری دانشگاه تهران | ||
2استادیار گروه حسابداری، دانشگاه خاتم تهران | ||
چکیده | ||
در حال حاضر، نقش واحدهای تجاری تغییرات زیادی کرده است و انتظار میرود که این واحدها فقطبه فکر افزایش سودآوری نباشند و در قبال کارهای خود، به اجتماع پاسخگو نیز باشند. دلیل این امر، آن است که واحد تجاری نمیتواند بدون اجتماع، فعالیت داشته باشد و اجتماع نیز به واحد تجاری نیاز دارد. از اینرو، رابطهای دوطرفه بین این دو، شکل گرفته است. به همین منظور، مسئولیتپذیری اجتماعی شرکتها، هم برای آنها و هم برای اجتماع سودمند است. شکل اولیه مفهوم مسئولیتپذیری اجتماعی، دارای جنبههای قوی مذهبی، پدرسالاری و نوعدوستی است، اما مفهوم نوین مسئولیتپذیری اجتماعی شرکتها، بهصورت مستقیم روی کارهای روزمره تجاری و تأثیر آنها بر طیف وسیع ذینفعان، متمرکز شده است. در دهه 1950، تنها تعهد به جامعه مطرح بود؛ به مرور در قرن 21، دغدغههای زیستمحیطی و اجتماعی، اقدامات داوطلبانه، رفتار اخلاقی، توسعه اقتصادی، بهبود کیفیت زندگی شهروندان، حقوق بشر، حقوق کار، حفاظت از محیطزیست، مبارزه با فساد، تشویق ایجاد شفافیت و پاسخگویی مناسب، حائز اهمیت شده است. در مقاله حاضر، پس از مرور مفاهیم، ابعاد، نظریهها و پانزده مدل مسئولیتپذیری اجتماعی، میتوان بیان نمود که بعد از گذشت بیش از 50 سال از این مفهوم، همچنان ارائه تعریفی واحد برای آن، کار دشواری است، اما نکته حائز اهمیت آن است که بیشتر تعاریف، شرکتها را در برابر جامعه مسئول میدانند. از اینرو، برای پاسخگویی در برابر جامعه، نیاز است مباحث نظری مسئولیتپذیری اجتماعی، بهصورت دقیق در عمل هم اجرا شوند. مسئولیتپذیری اجتماعی شرکتها:مفاهیم، ابعاد، نظریهها و مروری بر مدلهای آن | ||
کلیدواژهها | ||
مسئولیتپذیری اجتماعی؛ مفاهیم؛ ابعاد؛ نظریهها؛ مدلها | ||
عنوان مقاله [English] | ||
Corporate social responsibility: Concepts, Dimensions, Theories and Review of models | ||
نویسندگان [English] | ||
Morteza Kazempour1؛ Nezamodin Rahimian2 | ||
چکیده [English] | ||
Nowadays, the role of company has changed a lot and it is expected that these units should not be only thinking about increasing profit-making and they should be responsible about their works to the society. The reason is that the company cannot operate without society and the society also needs the company. Therefore, a mutual relationship has been formed between these two. Therefore, corporate social responsibility is profitable for both themselves and the society. Primary form of social responsibility had strong religious, patriarchy, and philanthropic aspects, but the new concept of corporate social responsibility is directly focused on daily commercial works and their effects on the vast spectrum of the beneficiary. In the 1950s, only commitment to the society was introduced but gradually in the 21st century, environmental and social concerns, voluntary works, ethical behavior, economic development, development of citizens’ life, human right, work right, protecting the environment, cleanup, encouraging development of transparency and appropriate responsibility have become important. By reviewing the concepts, dimensions, theories, and fifteen models of social responsibility, it can be claimed that after passage of fifty years of this concept, introducing a single definition for it, is still a difficult work. Yet, the important point is that almost all of the definitions consider the corporate responsible before the society. Therefore, to be responsible before the society, it is needed to carefully apply the theoretical subjects of social responsibility in practice too. | ||
کلیدواژهها [English] | ||
Concepts, Dimensions, Corporate Social Responsibility, Models, Theories | ||
مراجع | ||
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