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Information Journal Paper

Title

Investigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach)

Pages

  373-396

Abstract

 Corporate social responsibility and related disclosures have been on the agenda for years. Moving in the direction of social responsibilities is a necessary factor that leads to the continuation of the company and organization in the long term. On the other hand, financial theories have addressed the point that investment decisions are not only influenced by economic and rational indicators, but also other factors have a significant impact on their behavior and type of decisions. Therefore, the current research has been formed with the aim of ethical decision-making by managers according to the role of managers' characteristics in fulfilling the social responsibility of the company. In this research, quantitative and qualitative approaches have been used in parallel and in the same direction. In the quantitative part of the research, the statistical population of the present study includes the companies admitted to the Tehran Stock Exchange, the number of companies was selected by systematic elimination method and it was done with the help of regression analysis and Eviews software. The results showed that there is a significant relationship between managers' feelings, managers' honesty and truthfulness, managers' Conservatism and managers' optimism with fulfilling social responsibility at a 95% confidence level. In general, the results of this research show that the personality characteristics of managers have an impact on the social responsibility of managers in companies.

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