Providing a Model for Corporate Social Responsibility in Bank Mellat Based on ISO 26000 Standard: A Systematic Grounded Theory Approach

Abstract

Objective: This study aims to propose a corporate social responsibility (CSR) model for Bank Mellat based on the ISO 26000 standard using a systematic grounded theory approach. Methodology: The present research is applied in terms of purpose and descriptive-survey in terms of implementation method. The statistical population consists of academic experts as well as managers and senior executives in the banking sector, who were selected using purposive sampling. Data were collected through semi-structured interviews, researcher-developed questionnaires, and scientific documents. For data analysis, thematic analysis-based theoretical coding was performed using MAXQDA software. Findings: The results of this study indicated that corporate social responsibility in Bank Mellat comprises the following components: (1) Causal Conditions (God-consciousness and religiosity, possessing skills and competencies), (2) Contextual Conditions (cultural infrastructure, effectiveness and efficiency of organizational processes, educational investment), (3) Intervening Conditions (tolerance and forbearance), and (4) Core Category (rule of law, explicit accountability, managerial reliability and trustworthiness). Conclusion: The conceptual model developed in this study is introduced as a comprehensive and valid framework for corporate social responsibility in Bank Mellat based on the ISO 26000 standard. Through the systematic grounded theory approach, this model identifies and analyzes various dimensions of corporate social responsibility, enabling Bank Mellat to respond more effectively to social and environmental needs. By applying this framework, the bank can enhance its social and economic performance while simultaneously increasing public credibility and trust. This model not only contributes to achieving social objectives but also fosters a culture of responsibility within the organization.