Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Presenting a model of corporate social responsibility with a behavioral approach

Document Type : Original Article

Authors
PhD student in Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran.
Abstract
This study analyzes organizational behaviors within the framework of social responsibility with a behavioral approach and attempts to identify key components and themes related to social responsibility using thematic analysis. For this purpose, qualitative data were collected through semi-structured interviews with financial managers, analysts, and experts in the field of social responsibility. The results of data analysis led to the identification of 11 main components that were classified into 5 organizing themes. These components included different dimensions of social responsibility such as communication transparency, stakeholder engagement, honesty in message transmission, and impact on local communities and the environment. In this study, 9 subcomponents were also identified that explain more detailed aspects of these components in more detail. The thematic analysis process allowed the researcher to reveal the complex and hidden relationships between organizational behaviors and social responsibility through coding and categorizing the data. Finally, the present study showed that the components of transparency, effective interaction, and honesty are key factors for realizing social responsibility with a behavioral approach in organizations. Also, the findings show that organizations should establish their communications with stakeholders continuously and honestly in order to create positive and sustainable impacts on society and the environment. This research can help managers and policymakers in the field of social responsibility to adopt effective approaches to improve organizational and social performance and get closer to achieving sustainable development goals.
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