摘要:AbstractCorporate Social Responsibility (CSR) generally means company's obligation to contribute to the well being of society. CSR refers to operating a business in a manner that meets or exceeds the ethical, legal, commercial and public expectations that society has of business. It tends to emphasis that businesses should act and be held accountable formore than just its legal responsibilities to shareholders, employees, suppliers and customers. A strategic approach to CSR is increasingly important to the competitiveness of enterprises. Despite the intensive debate which has been taking place among academics, consultants and corporate executives, the concept remains open to various definitions and understanding. The main purpose of this research is to investigate the effects of a basic variable including gender differnces on the corporate social responsibilty. For achieive to this purpose, after detailed literature review and research bachground, a comprehensive questinnaire has been provided. Data has been gathered from Iranian Center of Statitics (ICS). For data analysis the SPSS sofftware has been used. Based on this software, related and appropriated statitical analysis have been implemented. The results showed that despite of relative superiority of women orientation to the CSR, but there is no significance and meaningful differences between male and female's orientation to the CSR.
关键词:corporate social responsibility (CSR);gender differences;empirical research;ICS