Document Type : Original Article


1 Docent of Accounting, University of Al-Zahra, Iran

2 Student of Ph.D., University of Al-Zahra and Faculty member at the University of Payam Noor, Iran


The present article examines the relationship between corporate social responsibility and financial performance listed in the Tehran Stock exchange. In order to collect information pertaining to corporate social responsibility, a questionnaire was used containing questions on social responsibility regarding customers, employees, the environment and institutions within the society; corporate financial performance was measured using the Return on Assets (ROE). For this purpose 71 companies were examined in the time span from 2009 to 2013. To analyze the data, statistical regression was applied. Results of the research indicate the presence of a relationship between financial performance and the social responsibility towards customers and the environment, while no significant relationship was observed between the employees and social institutions. The present research shall assist managers in developing effective websites related to corporate social responsibility in order to achieve superior financial performance in the long term. It also provides a perspective, for companies, regarding the role of social responsibility in gaining future benefits.


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