مسئولیت اجتماعی شرکتی و ارزش بازار شرکت با تاکید بر نقش تعدیل‌گر رقابت بازار

نویسندگان

  • نسرین شکوری گروه حسابداری و مالی، دانشگاه آیندگان، تنکابن، ایران.
  • محسن ایمنی * گروه حسابداری و مالی، دانشگاه آیندگان، تنکابن، ایران. https://orcid.org/0000-0003-1863-4995

https://doi.org/10.22105/ssfmi.v3i1.101

چکیده

هدف: هدف این پژوهش بررسی تاثیر مسئولیت اجتماعی شرکتی (CSR) بر ارزش بازار شرکت‌ها و همچنین تبیین نقش تعدیل‌کننده رقابت بازار در این رابطه است. اهمیت این موضوع از آن‌جا ناشی می‌شود که در شرایط کنونی، مسئولیت اجتماعی به‌عنوان یکی از عوامل کلیدی در ارتقای اعتبار و ارزش‌آفرینی شرکت‌ها مطرح بوده و توجه به آن می‌تواند به بهبود جایگاه رقابتی بنگاه‌ها منجر شود.

روش‌شناسی پژوهش: این پژوهش از نوع توصیفی ـ تحلیلی بوده و با استفاده از داده‌های تابلویی انجام شده است. جامعه آماری شامل 121 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی دوره زمانی 1394 تا 1403 است. به‌منظور آزمون فرضیه‌ها از الگوی رگرسیون با اثرات ثابت استفاده شده و شاخص Q توبین به‌عنوان معیار سنجش ارزش بازار شرکت‌ها به‌کار گرفته شده است.

یافته‌ها: نتایج پژوهش نشان می‌دهد که بین مسئولیت اجتماعی شرکتی و ارزش بازار شرکت‌ها رابطه مثبت و معناداری وجود دارد؛ به‌طوری‌که افزایش سطح فعالیت‌های مسئولانه اجتماعی منجر به افزایش ارزش بازار شرکت‌ها می‌شود. در مقابل، رقابت بازار و اثر تعاملی آن با مسئولیت اجتماعی شرکتی تاثیر معناداری بر ارزش بازار شرکت‌ها ندارد.

اصالت/ارزش افزوده علمی: اصالت این پژوهش در ترکیب دو مفهوم کلیدی مسئولیت اجتماعی شرکتی و رقابت بازار و بررسی هم‌زمان نقش آن‌ها در تبیین ارزش بازار شرکت‌ها در بستر اقتصاد ایران است. یافته‌های این مطالعه می‌تواند به مدیران و سیاست‌گذاران در طراحی و تدوین راهبردهای موثر در راستای رشد و پایداری سازمانی کمک کند و بر اهمیت مسئولیت اجتماعی به‌عنوان یک عامل ارزش‌آفرین تأکید نماید.

کلمات کلیدی:

مسئولیت اجتماعی شرکتی، ارزش بازار شرکت، رقابت بازار

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دانلود

چاپ شده

2026-06-08

شماره

دوره 3 شماره 1 (2026): Strategic Studies in Financial Management and Insurance

نوع مقاله

مقالات شماره جاری

ارجاع به مقاله

شکوری ن., & ایمنی م. (2026). مسئولیت اجتماعی شرکتی و ارزش بازار شرکت با تاکید بر نقش تعدیل‌گر رقابت بازار. مطالعات راهبردی در مدیریت مالی و بیمه, 3(1), 11-27. https://doi.org/10.22105/ssfmi.v3i1.101
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