摘要：Corporate social responsibility (CSR) is about the social expectations and responsibilities of business to its environment, which is highlighted recently in practice and theory. In today’s business era, there is an increasing emphasis on how to improve CSR among firms operations in order to be more institutionalized which will lead to more survival chance in addition to the need of being technically and economically efficient. A lot of studies are conducted to define the determinants of CSR among the firms, which is also the aim of the presented study. This paper to do so firstly defines the CSR determinants and then analyzes their significance among business students as future business leaders in Iran with its particular business environment. Findings implied employees' gender, age and living background have no impact on CSR, while employees' religiosity and Machiavellianism and relativism influence CSR significantly. Results for Iran are the same, in comparison to the other countries which were studied before and are useful for managers to plan for improving the CSR.
关键词：Corporate social responsibility (CSR); relativism; religiosity; Machiavellianism; determinant
