The concept of corporate social responsibility in Germany, France, Britain and Iran with Comparative Approach

«Corporate social responsibility» is the term of 1990 extensively، with the liberation of the economy and a profound gap between the role of the social and economic، was created، emerged. The theory is، at first، be fitted; as effects alien before it aspect of the commercial enterprises، solely for economic activity for your maximum profit for attention of return and profit without cost، for it، was unthinkable. Activities and tasimat the company، directly or indirectly، to the community at large، which includes the concept of environment، economy، culture، values، customs and.. . Fitted، fitted the influence and the company should be consistent with the legal principles such as the principle of compensation، the responsibility for compensation for losses incurred on the community is tolerant and receptive.