Document Type : Research Paper



Analyzing corporate social responsibility (CSR) is a multi-criteria problem. This paper firstly introduces gray relation and entropy weighting methods in order to find a solution to analyze and rank corporations from this point of view. The proposed technique that conducted through combining these two methods, will become more reliable decision making criterion. Furthermore, since in literature there are different dimensions suggested for CSR, entropy method is used to determine the relative importance of each dimension. Awareness-raising questionnaire prepared by the social responsibility unit of European Commission was used to measure corporate responsibility. By applying these methods, 10 active pharmaceutical material and products manufacturing corporations were investigated and in terms of paying attention to social responsibilities, Pars Daro corporation placed first. This technique not only helps corporations to diagnose their weaknesses and strengths, but also helps them to know their position against competitors and make better decisions to promote corporate rank in social responsibility.


دارائی. محمدرضا، پارساعمل. الهه ) 5965 (، بررسی تااثیر فرهناگ ساازمانی بار مسائولیت
، اجتماعی در شارکت خودروساازی ساایپا، فصالنامه مادیریت دولتای ، ساال پانجم، شاماره 4
- . زمستان 65 ، صص 551 515
صنوبر. ناصر، حیدریان. بهنام ) 5965 (، شناسایی و اولویتبندی عوامل موثر بار مسائولیت -
، پذیری اجتماعی شرکتها در ایران، دوفصلنامه جامعاه شناسای اقتصاادی و توساعه ، شاماره 4
- . بهار و تابستان 5965 ، صص 36 45
صنوبر. ناصر، خلیلی. مجید، ثقفیان. حامد ) 5936 (، بررسی رابطاه ی باین مسائولیت پاذیری
اجتماعی با عملکرد مالی شرکتها، فصلنامه علمی پژوهشی کاوشهای مادیریت بازرگاانی ، -
- . سال دوم، شماره 4، پاییز و زمستان 5936 ، صص 15 53
عرب صالحی. مهادی، صا ادقی. غا زل، معاین الادین. محماود ) 5965 (، رابطاه ی مسائولیت
اجتماعی با عملکرد مالی شرکتهاای پذیرفتاه شاده در باورس اوراق بهاادار تهاران، فصالنامه
- . پژوهشهای تجربی حسابداری، سال سوم، شماره 6، پاییز 5965 ، صص 51 5
محمدی. علی، دستیار. هانیه ) 5965 (، ارزیابی کارایی شرکتهای داروساازی و رتباه بنادی
آنها با استفاده از رویکرد تحلیل پنجاره ای دادههاا، فصالنامه حساابداری سالامت ، ساال دوم،
- . شماره 9، پاییز 5965 ، صص 96 59
منصوری. علی، باقری. اعظام ) 5964 (، ارزیاابی عملکارد ماالی و رتباه بنادی شارکت هاای
دارویی پذیرفته شده در بورس اوراق بهادار تهران با استفاده از الگوی ترکیبای فرآیناد تحلیال
، سلسله مراتبی فازی و ویکور، فصلنامه حسابداری سلامت، سال چهارم، شماره 9، پااییز 5964
- . صص 514 39
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