The Sociological Explanation of Social Responsibility in Economic- Profit Enterprises Based on Moral and Religious Norms (Case study: executives of Islamic Azad Universities and Parsian Bank branches in Tehran)

Corporate Social Responsibility has been one of the most important issues in recent years to the extent that international organizations have provided standards in this regard.
Today, one of the most important issues in management, is corporate and companies responsibility in CSR. Corporate Social Responsibility means the requirement to respond to foreign interest groups.
Various scholars such as Wood, Mitchell, Lovelli, Salowski, Zwolch, Carol and Lantos have been discussing social responsibility issues in recent years. The main aim of this research is also to investigate the dimensions and general status of social responsibility based on the four-dimensional Carol Pyramid and the conceptual definitions of Salusky, Zulch and Lantos among 215 managers of Islamic Azad universities and Parsian Bank branches in Tehran, especially in adhering to ethical and religious dimensions based on survey method and use of questionnaire based on eleven hypotheses. According to the results of religious, religious and ethical orientation of under study enterprises are medium to high. Based on the information provided by the economic dimension, 87% of executives consider making profit and raising capital as the primary responsibility and the main goal for an economic-profit enterprise.
Also in legal and juridical social responsibility, more than half of corporate executives (57%) are required to comply with laws and regulations, and about 70% of them are required to observe ethical standards.The results of humanitarian dimention research have assessed social responsibility at a positive and acceptable level.
The findings also supported the research hypotheses that there are a direct and significant relationship between independent variable (religious orientations of economic- profit enterprises, rate of religiosity of executives) and CSR as a dependent variable (r=0/35, r=0.54). the findings also indicated asignificant relationship between religious orientations of economic- profit enterprises and organizational efficacy (r=0.44) and between CSR and organizational efficacy (r=0.55)