| Primary Responsibility | The Goal of the Commitment | Requirements | Desired result of commitment to CSRs | |
| Economic | Profit maximization | Optimum utilization of available economic resources in all value chain activities. | For the Company | |
| Supportive Responsibilities | The Goal of the Commitment | Requirements | Gaining a strong competitive position [a good reputation and competitive advantage] that will support the company's commitment to its economic responsibility in later periods | |
| Legal | Preserving rights and regulating the relationship between the company and stakeholders. | Company Laws: The commitment of all units and departments of the company to all the administrative and financial regulations emanating from the policies adopted by the company. State laws: Respecting the economic laws within the country; respect the Laws of social justice; respect the laws that guarantee the rights of stakeholders; respect the laws that prevent negative phenomena within society; respect the laws established to improve the quality of life within the community, etc. International laws: Commitment to instruments issued by international organizations and binding international agreements. | |
| Ethical | Achieving justice, preserving rights, improving the quality of life and the well-being of society | 1) Voluntary response to everything that is right, desirable and praiseworthy from the point of view of society, whether public or private; 2) Respect for the prevailing religions in society; 3) Respecting the values, norms and traditions prevailing in society; 4) Avoiding harmful and unacceptable actions and behaviors, even if they are not criminalized by laws; 5)Adopting fair competition methods in competitive markets: 6)Not exploiting legal loopholes and avoiding opportunistic behavior to achieve economic gains;7) It is important to recognize and respect new or evolving ethical moral norms adopted by society( Carroll,1991);8) It is important to prevent ethical norms from being compromised in order to achieve corporate goals( Carroll,1991); 9) In addition to combating unethical behavior in society. | |
| For Society as a whole | |
| Achieving sustainable development and prosperity for current and future generations | |
| Environmental | Improving the quality of life, achieving prosperity and sustainable development for current and future generations | 1) Use of clean energy in production processes to limit the emission of gases that are destructive to the environment; 2) Producing environmentally friendly products; 3) Disposal of industrial waste in an environmentally friendly manner; 4) Non-destruction of physical components of the natural environment such as forests, rivers, mountains and seas. In short: preventing pollution of all kinds and protecting the natural environment from destruction, extinction and distortion ; 5) Combating negative phenomena and noise pollution | |
| Philanthropic | Improving the quality of life within the community | 1) It is important to carry out philanthropic responsibility through activities that are in line with the expectations of society( Carroll,1991); 2) It is important to carry out philanthropic responsibility without waiting for any direct or indirect benefits other than strengthening the reputation; 3) It is important to adopt charitable activities and projects that benefit the general public and not a specific group or person whenever possible; 4) It is important to adopt charitable projects that yield continuous benefits, not temporary benefits whenever possible; 5) Material and non-material assistance must be provided to those who deserve it without exclusion or discrimination; 6) It is important to support other institutions in carrying out their mission ″such as training students.″;7) It is important to carry out charitable responsibility in the areas that address the causes of the problem, not its symptoms, as much as possible;8) It is important that managers and employees participate in voluntary and charitable activities within their local communities( Carroll,1991); 9) It is important to positively interact with contemporary issues in society and to respond quickly in sudden humanitarian cases, as in cases of wars and natural disasters. | |
| For Stakeholders | |
| Preserving rights and gaining benefits | |
