The Moderating Role of Managers’ Emotional Intelligence in Explaining the Relationship between Research and Development Costs and Corporate Social and Environmental Responsibility

Document Type : Research Paper

Authors

1 Ph.D. Candidate in Accounting, Department of Accounting, Broujerd Branch, Islamic Azad University, Broujerd, Iran

2 Assistant Profesor, Department of Accounting, Broujerd Branch, Islamic Azad University, Broujerd, Iran

3 Associate Profesor, Department of Accounting, Broujerd Branch, Islamic Azad University, Broujerd, Iran

Abstract

Corporate social responsibility approaches are becoming increasingly widespread since environmental performance is a significant aspect of developing a firm socioemotional wealth, such as legitimacy, trustworthiness, and image. This study investigates the moderating role of managers’ emotional intelligence on the relationship between research and development costs and the social and environmental responsibility of manufacturing companies in the Tehran Stock Exchange. This research is applied and correlational. One hundred thirty-two companies were selected as sample companies that were active in the Tehran Stock Exchange during 2010-2020. The data is collected from the actual financial statements of the companies through the Kodal website, and it is compiled using Excel software. The method of testing the hypotheses is moderator regression (hierarchical), and Eviuse 12 software is used to test the hypotheses. The findings reveal that research and development costs have a meaningful relationship with the social and environmental responsibility of manufacturing companies, and the emotional intelligence of managers has a moderating role in the relationship between research and development costs and the social and environmental responsibility of manufacturing companies. The results can help all stakeholders evaluate the level of attention of companies to research and development costs and corporate social and environmental responsibility.

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References

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Journals of Environmental Education and Sustainable Development
Volume 11, Issue 4
2023
Pages 147-157

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