Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital

Document Type : Original Article

Authors

1 Instructor of Accounting Payame Noor University, Iran

2 Associate Prof. of Accounting Payame Noor University, Iran

3 MSc. of Accounting, Islamic Azad University, Sanandaj Branch, Iran

4 MSc. of Accounting, Payame Noor University, Behshahr, Iran

10.22034/iaar.2020.107125

Abstract

In addition to the undeniable role of intellectual capital in the success of firms, this asset has an increasing importance for the capital market, decision makers and users of financial statements. On the other hand, the increasing demand from companies to take social responsibility has encouraged companies to engage in social and environmental responsibilities. Therefore, the purpose of this study is to investigate the role of intellectual capital on corporate social responsibility. Capital employed (physical capital), human capital and structural capital were used as intellectual capital components and the KLD criteria for measuring corporate social responsibility. The statistical population of the study consisted of 100 companies admitted to Tehran Stock Exchange during the period of 2012-2016. To test the hypotheses, multivariate regression technique was used by panel data. The results of this study showed that there is a negative and significant relationship between physical capital and structural capital with social accountability. But no significant relationship was found between human capital and social responsibility.

Keywords

Accounting and Auditing Research
Volume 12, Issue 45
April 2020
Pages 71-88

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