The purpose of the research: The general purpose of the current research is to determine the effect of corporate social responsibility performance on the cost of equity capital with the role of operational risk mediator in companies admitted to the Tehran Stock Exchange and to provide practical and operational solutions.
Research methodology: This research is a post-event research in terms of methodology. On the other hand, the present research is descriptive in terms of correlation type and based on regression equations, and it is applied in terms of purpose. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange between 1394 and 1399, from which a sample of 100 companies was selected according to Cochran's formula from the statistical population to conduct the tests.
Research findings: The results of the research showed that there is a negative and significant relationship between corporate social responsibility and the cost of capital and operational risk of companies listed on the Tehran Stock Exchange. Also, operational risk is a mediating variable between corporate social responsibility and cost of capital, and the mediating effect is different between long-term and short-term risk.