تاثير استقلال اعضاي هيئت مديره و تمركز مالكيت بر ابعاد مسئوليت پذيري اجتماعي

The impact of independence of board members and ownership concentration on the legal, economic and moral dimensions of social responsibility

مسئوليت اجتماعي شركت­ ها به روابط بين شركت­ ها و جامعه مربوط مي­ شود و به طور مشخص اين مفهوم به بررسي تأثيرات فعاليت شركت­ ها روي افراد و جامعه مي­پردازد. جدا از مفهوم مسئوليت اجتماعي، بسياري نيز در انگيزه ي شركت­ ها در برنامه ­ها و فعاليت­ هاي مسئوليت پذيري اجتماعي آنان، ترديد دارند. برخي ديگر، بر اين باورند كه انگيزه­ هاي شركت­ ها از فعاليت هاي مسئوليت­پذيري اجتماعي ممكن است سياسي باشد و بدين طريق مي­ خواهند با برخي از مقامات سياسي و محلي لابي كنند تا امتيازاتي در راستاي اهداف اقتصادي كسب نمايند. در راستاي تحقق هدف ­هاي پژوهش، 166 شركت طي بازه­ي زماني 1395-1389 با استفاده از روش حذفي سيستماتيك انتخاب و فرضيه ­هاي پژوهش با استفاده از رگرسيون خطي آزمون شده است. در اين پژوهش براي اولين بار از شيوه­ ي نوين ارزيابي ابعاد اقتصادي، اخلاقي و قانوني مسئوليت ­پذيري اجتماعي استفاده گرديده است و براي كمي­كردن هر بعد از مسئوليت ­پذيري(بعد قانوني، اقتصادي، اخلاقي) چند متغير درنظر گرفته ­شده و از شاخص تركيبي جيو و همكاران براي تركيب متغيرها استفاده شده است. نتايج پژوهش حاكي از وجود عدم رابطه بين تمركز مالكيت با ابعاد اقتصادي و اخلاقي و همچنين عدم رابطه بين استقلال اعضاي هئيت ­مديره با ابعاد قانوني و اقتصادي مسئوليت ­پذيري اجتماعي مي­ باشد، در حالي كه نتايج نشان ­دهنده رابطه ­ي مثبت معناداري بين استقلال اعضاي هئيت­ مديره با بعد اخلاقي و تمركز مالكيت با بعد قانوني مسئوليت ­پذيري اجتماعي مي ­باشد.

The corporate social responsibility relates to the relationship between companies and society, and specifically this concept examines the impact of corporate activities on individuals and society. Apart from the concept of social responsibility, many also question the motivations of companies in their social responsibility programs and activities. Others believe that corporate incentives for social responsibility activities may be political, and in this way they will have to lobby with some local and regional authorities to gain concessions in pursuit of economic goals. In this research, for the first time, a new method of assessing the economic, moral and legal dimensions of social responsibility has been used. For the purpose of quantifying each responsibility (legal, economic,­and­ ethical dimension).In order to achieve the research objectives, 166 companies were selected during the period of 1395-1389 using systematic knockout method and the research hypotheses were tested using linear regression. In this research, for the first time, a new method of assessing the economic, moral and legal dimensions of social responsibility has been used. For the purpose of quantifying each responsibility (legal, economic, and ethical dimension),several variables are considered and a combination of index Geo et al for combination of variables.The results of the research indicate that there is no relationship between ownership concentration with economic and ethical dimensions and as well as the relation between the independence of board members with legal and economic dimensions of social responsibility. while the results show a significant positive relationship between the independence of the members of the board With the ethical dimension and ownership concentration with the legal dimension of social responsibility.