بررسي تاثير مادي گرايي هيأت مديره بر مسئوليت اجتماعي شركت با نقش تعديلي متغير صنعت

Examining the impact of the materialism of the board of directors on the social responsibility of the company with the moderating role of the industry

علي رغم نقش با اهميتي كه مسئوليت اجتماعي شركت در تصميم گيري بازيگران بازار سرمايه دارد اما به نظر مي رسد همواره تحت تاثير ويژگي هاي رفتاري هيأت مديره قرار گرفته است. براي سنجش ويژگي هاي رفتاري هيأت مديره به مادي گرايي توجه نشده است و تاكنون پژوهشي در داخل كشور در زمينه مادي گرايي هيأت مديره صورت نگرفته است. و در اين پژوهش براي نخستين بار به صورت جامع مادي گرايي هيأت مديره و جنبه هاي گوناگون ويژگي هاي هيأت مديره با ايفاي مسئوليت اجتماعي شركت مورد ارزيابي قرار گرفته است. هدف اين پژوهش بررسي تاثير مادي گرايي هيأت مديره بر مسئوليت اجتماعي شركت با نقش تعديلي ويژگي هاي هيأت مديره است. نمونه آماري پژوهش شامل 85 شركت پذيرفته شده در بورس اوراق بهادار تهران طي سال هاي 1396 تا 1399 بوده است. براي آزمون فرضيه از مدل رگرسيون خطي چند متغيره و داده هاي مقطعي استفاده شده است. يافته هاي پژوهش نشان مي دهد متغير صنعت باعث تعديل رابطه بين مادي گرايي هيأت مديره و مسئوليت اجتماعي شركت مي شود.

Despite the important role of corporate social responsibility in the decision-making of capital market players, it seems that it has always been influenced by the behavioral characteristics of the board of directors. To measure the behavioral characteristics of the board of directors, materialism has not been paid attention to, and so far no research has been done inside the country in the field of materialism of the board of directors. And in this research, for the first time, the materialism of the board of directors and various aspects of the characteristics of the board of directors with the social responsibility of the company have been evaluated. The purpose of this research is to investigate the impact of the materialism of the board of directors on the social responsibility of the company with the moderating role of the characteristics of the board of directors. The statistical sample of the research included 85 companies admitted to the Tehran Stock Exchange during the years 2016 to 2019.Multivariate linear regression model and cross-sectional data have been used to test the hypothesis. The research findings show that the industry variable moderates the relationship between the materialism of the board of directors and the company s social responsibility