Document Type : Original Research Paper

Authors

• F. Mansouri ¹
• Z. Moradi ²
• H. Javanmard ³

¹ Assistant Professor, Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchistan, Iran

² Researcher of Islamic Azad University, Faculty of Humanities and Social Sciences, Zanjan, Iran

³ PhD Student in Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran

Abstract

In a dynamic society, economic enterprises, in addition to the necessity of complying with organizational norms and attempts to achieve greater efficiency, should move in the direction of satisfying the surrounding society under the title of "Corporate Social Responsibility" (CSR). The needs of today's society push organizations to fulfill their social responsibilities for ethical work in a philanthropic way. Such behaviors are more manifested in the critical conditions and its necessity is doubled. The Covid-19 pandemic affected the health, economy, governance, etc. The economic domain, especially the performance of companies, has been the one impacted by this disease. In this article, while examining the effects of the coronavirus on the performance of economic units, the necessity of the 7th plan's attention to this aspect has been taken into account. For this purpose, the performance of companies was studied in the period of 2014 to 2019. The statistical sample included 113 companies that were selected through screening. The results of the hypothesis test showed that the Covid-19 had affected the performance of companies, but it did not have a significant effect in terms of production. The attention of companies to social responsibilities increased, but in practice, there was an increase in the price of products. The assumption of this article is social responsibility, a concept linked with social, cultural and economic components in critical situations, which can be an effective factor, while strengthening social and human foundations, helping governments and the society.

Keywords

• COVID-19
• Company Performance
• Return on Assets
• Company Production
• seventh plan of economic
• social and cultural development

Main Subjects

• 7th Development Plan in Iran