بررسی اثر حساسیت زیست‌محیطی بر رابطه بین افشای مسئولیت اجتماعی شرکت و مزیت رقابتی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 کارشناس ارشد مدیریت بازرگانی، دانشگاه بینالمللی امام رضا (ع)، مشهد، ایران

2 استادیار، گروه حسابداری، دانشگاه بینالمللی امام رضا (ع)، مشهد، ایران

3 دانشیار، گروه مدیریت، دانشگاه بینالمللی امام رضا (ع)، مشهد، ایران

10.30476/jha.2020.68249.1240

چکیده

مقدمه: شرکت‌ها با انجام اقداماتی در رابطه با حفظ محیط‌زیست و بهبود آن، جایگاه خود را در بین رقبا بیش از پیش ارتقا داده و مزیت رقابتی کسب می‌کنند. در این راستا، پژوهش حاضر اثر حساسیت زیست‌محیطی بر رابطه بین افشای مسئولیت اجتماعی و مزیت رقابتی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران را بررسی می‌کند.
روش پژوهش: این پژوهش از نظر هدف، کاربردی و به لحاظ روش انجام پژوهش، توصیفی-همبستگی است. نمونه پژوهش شامل 147 شرکت‌ پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1390 است. برای اندازه‌گیری مسئولیت اجتماعی شرکت از روش تحلیل محتوا مبتنی بر بازبینه (چک لیست) اطلاعات و کُدگذاری آن و برای تعیین مزیت رقابتی از شاخص سرمایه فکری استفاده و فرضیه‌های پژوهش با بهره‌گیری از رگرسیون چندگانه و روش حداقل مربعات معمولی آزمون شد.
یافته‌ها: نتایج پژوهش نشان می‌دهد که با افزایش افشای اطلاعات در مورد مسئولیت اجتماعی شرکت، مزیت رقابتی کاهش می‌یابد. هم‌چنین، حساسیت زیست‌محیطی بر رابطه بین افشای مسئولیت اجتماعی شرکت و مزیت رقابتی مؤثر است.
نتیجه‌گیری: برای تأمین منافع جامعه در حوزه زیست‌محیطی، باید شرکت‌های حساس نسبت به مسائل زیست‌محیطی فعالیت‌های بیشتری انجام دهند تا بتوانند به طور مناسب نقش خود در این زمینه را ایفا کنند. هم‌چنین، این شرکت‌ها باید اقدامات انجام شده خود در حوزه زیست‌محیطی را به طور مناسب افشاء کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect of Environmental Sensitivity on the Relationship between Corporate Social Responsibility Disclosure and Competitive Advantage

نویسندگان [English]

  • M. Ghafourian Shagerdi 1
  • A. Ghafourian Shagerdi (Ph. D.) 2
  • M. Moradi (Ph. D.) 3
1 M. A. in Business Administration, Imam Reza International University, Mashhad,
2 Assistant Professor, Department of Accounting, Imam Reza International University, Mashhad, Iran
3 Associate Professor, Department of Management, Imam Reza International University, Mashhad, Iran
چکیده [English]

Introduction: Companies increasingly promote their status among competitors by taking some actions on environmental protection and improving it and take competitive advantage. In this respect, this study investigated the effect of environmental sensitivity for the relationship between corporate social responsibility disclosure and competitive advantage of the companies listed on the Tehran Stock Exchange.
Method: This research is applied in terms of its purpose and descriptive correlational in terms of the method. The statistical population included 147 companies listed on the Tehran Stock Exchange over 2011-2016. The corporate social responsibility was measured using content analysis based on information checklist and coding it and the competitive advantage was determined by intellectual capital index. To test the research hypotheses multiple regression and ordinary least squares (OLS) were used.
Results: According to the results, competitive advantage would decrease because of increasing information disclosure of corporate social responsibility. Also environmental sensitivity impacts on the relationship between corporate social responsibility disclosure and competitive advantage.
Conclusion: To serve the society interests regarding environment companies which are more sensitive about environmental issues should be more active in order to perform their role appropriately. Moreover, these companies need to disclose their measures taken on environment properly.

کلیدواژه‌ها [English]

  • Competitive Advantage
  • Corporate Social Responsibility Disclosure
  • Environmental Sensitivity
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