Providing a Model for Corporate Social Responsibility in Bank Mellat Based on ISO 26000 Standard: A Systematic Grounded Theory Approach
Keywords:
Corporate Social Responsibility, ISO 26000 Standard, Bank Mellat, Systematic Grounded Theory ApproachAbstract
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.
Downloads
References
Aghaei Ghaleche, S. (2023). Maintenance of Employees and Its Impact on Organizational Performance with the Moderation of Sustainable Competitive Advantage. Dynamic Management and Business Analysis, 1(1), 45-58. https://doi.org/10.22034/dmbaj.2024.2022641.1012
Al-Shammari, M. A., Banerjee, S. N., & Rasheed, A. A. (2022). Corporate social responsibility and firm performance: A theory of dual responsibility. Management Decision, 60(6), 1513-1540. https://doi.org/10.1108/MD-12-2020-1584
Ashrafi, J., Rahnamay Roudposhti, F., & Banimahd, B. (2019). Theories of Corporate Social Responsibility. Accounting and Management Auditing Knowledge, 8(31), 1-14. https://www.sid.ir/paper/401215/en
Barauskaite, G., & Streimikiene, D. (2021). Corporate social responsibility and financial performance of companies: The puzzle of concepts, definitions and assessment methods. Corporate Social Responsibility and Environmental Management, 28(1), 278-287. https://doi.org/10.1002/csr.2048
Coelho, R., Jayantilal, S., & Ferreira, J. J. (2023). The impact of social responsibility on corporate financial performance: A systematic literature review. Corporate Social Responsibility and Environmental Management, 30(4), 1535-1560. https://doi.org/10.1002/csr.2446
Faridi, M., Momeni, A., & Moghaddam, A. (2022). An Audit Risk Assessment Test Influenced by the Disclosure of Corporate Social Responsibility. Accounting and Management Auditing Knowledge, 11(43), 309-321. https://www.jmaak.ir/article_19990.html?lang=en
García-Sánchez, I. M., & García-Sánchez, A. (2020). Corporate social responsibility during COVID-19 pandemic. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 126. https://doi.org/10.3390/joitmc6040126
Karimi, A., Jahan, J., & Yaghoubi Alamshiri, R. (2023). The Effect of Internet Marketing and Advertising on the Income of Sports Venues (CASE Study: Damavand Sports Facilities). Dynamic Management and Business Analysis, 2(1), 18-25. https://doi.org/10.22034/dmbaj.2024.2025101.1026
Kavaliauskė, M., & Stancikas, A. (2014). The Importance of Corporate Social Responsibility in Lithuania's Finance and Telecommunication Industries. Procedia-Social and Behavioral Sciences, 110, 796-804. https://doi.org/10.1016/j.sbspro.2013.12.924
Lindgreen, A., & Swaen, V. (2010). Corporate social responsibility. International Journal of Management Reviews, 12(1), 1-7. https://doi.org/10.1111/j.1468-2370.2009.00277.x
O'Connor, A. (2022). The Routledge Handbook of Corporate Social Responsibility Communication. Taylor & Francis. https://doi.org/10.4324/9781003184911
Rabiei, D., Modaberi, B., & Mahmoudi, M. (2020). Developing a Model of the Relationship Between Social Intelligence and Social Responsibility. https://www.sid.ir/paper/376704/en
Salehi, H., & Kardouni, N. (2024). Corporate Social Responsibility: From Ethical Commitment to Legal Obligation - A Review of the Concepts of Right and Benefit in the Discourse of Corporate Social Responsibility. Economic and Commercial Law Research. https://ecocomlaw.sbu.ac.ir/article_104949.html
Sepasi, S., & Talebian Darzi, F. (2022). A Meta-Study on Corporate Social Responsibility in Accounting and Auditing Research: A Content Analysis Method. Accounting and Management Auditing Knowledge, 11(44), 329-345. https://www.magiran.com/paper/2471510/a-meta-analysis-on-corporate-social-responsibility-on-accounting-and-auditing-researches-content-analysis-method?lang=en
Tai, F. M., & Chuang, S. H. (2014). Corporate Social Responsibility. iBusiness, 6(03), 117. https://doi.org/10.4236/ib.2014.63013
Talebi, A., & Khoshbin, Y. (2012). Social Responsibility of Youth. https://www.sid.ir/paper/478863/fa
Topić, M. (2021). Corporate Social Responsibility and Environmental Affairs in the British Press: An Ecofeminist Critique of Neoliberalism. Routledge. https://doi.org/10.4324/9781003091592
Varshavi, R., Mohammad Porzarandi, M. E., & Hashemi, S. Z. (2024). Formulating a Suitable Strategy For a Car Parts Manufacturing Company (Case Study: Kosha Afarin Ideal Car Industries Company). Dynamic Management and Business Analysis, 2(4), 94-111. https://doi.org/10.22034/dmbaj.2024.2035823.1038
Windsor, D. (2001). The Future of Corporate Social Responsibility. The International Journal of Organizational Analysis, 9(3), 225-256. https://doi.org/10.1108/eb028934
Yang, H., Shi, X., Bhutto, M. Y., & Ertz, M. (2024). Do Corporate Social Responsibility and Technological Innovation Get Along? A Systematic Review and Future Research Agenda. Journal of Innovation & Knowledge, 9(1), 100462. https://doi.org/10.1016/j.jik.2024.100462
Yazdan Panah, M., & Ahmadi Mousavi, S. M. (2023). Legal Supervision Styles for Capital Market Health. Dynamic Management and Business Analysis, 2(3), 196-207. https://doi.org/10.22034/dmbaj.2024.2037208.1063
Downloads
Published
Submitted
Revised
Accepted
Issue
Section
License
Copyright (c) 2025 صدرا کرمی, بابک حاجی کریمی, فرید عسگری (نویسنده)

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.