Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling

Today, corporate social responsibility has become much wider than the past, with the addition of topics such as the environment, human rights, labor standards and the fight against corruption. Theories of corporate social responsibility can be expressed in the theory of legitimacy, stakeholder theory, and political economy theory. The main goal of this research is to answer the main question means what appropriate model of corporate social responsibility audit (social ethics) from the point of view of human rights and social values is. This research in terms of its nature and method is descriptive-survey research and is an applied study based on the purpose. The statistical population consisted of all the experts of the auditors of Tehran Audit Institutions as well as the managers of the audit organization. The 76 questionnaires were collected using available sampling method, which is related to the period of 2015 to 2016. Frequency and shape tables and SPSS software were used to examine the demographic components and also exploratory factor analysis techniques, structural equations and Friedman test were used for investigating research questions. The results indicated that the dimensions of social responsibility audit from the point of view of social rights and social value include the social base, the use of public media, participation in the public domain, the attitude to citizenship rights, responsibility and accountability, assistance to civil participation, information and transparency, quantity and quality of service and commitment of the social mission are meaningful and positive.