Investigating the impact of corporate social responsibility on capital budgeting

Capital projects require a significant amount of planning and funding because they are a significant investment. If you go through the process of capital budgeting, you will know how much money you need and whether it can financially affect your other investments. Capital projects can be independent, meaning they do not affect the financing of other projects in the company, or mutually exclusive, meaning they are somehow related to the financing of other projects. Therefore, considering the importance of the issue, we will examine the impact of corporate social responsibility on the capital budgeting of companies admitted to the Tehran Stock Exchange. Therefore, the main goal of this research is to examine the impact of corporate social responsibility on the company's capital budgeting, and the research method is applied, and the socio-statistics of this research includes companies admitted to the Tehran Stock Exchange, which are 105 companies with Using the systematic elimination method was chosen as a statistical sample. The time frame of this research includes a 5-year period from the beginning of 2016 to the end of 2014. In order to collect data, the website of the stock exchange organization and the new Rahavard software were used, and then the collected data were analyzed by Eviuse software, and the results showed that social responsibility is related to the components of capital budgeting. It is direct and meaningful.