Investigating the effect of employee productivity on the relationship between social responsibilities and financial performance

Recently, companies' goals of maximizing shareholder wealth have changed in the interests of all stakeholders. Corporate social responsibility reports are a good criterion for assessing the extent to which companies pay attention to corporate stakeholders, including the community. Therefore, the purpose of this study is to investigate the effect of employee productivity on the relationship between social responsibilities and financial performance. This research is applied in terms of purpose and analytical in nature. To collect its data, the financial statements of Tehran Stock Exchange companies have been used. The statistical sample of the research is 105 companies listed on the Tehran Stock Exchange during the years 2014 to 2020. The results show that there is a positive and significant relationship between social responsibilities and financial performance of the company and employee productivity intensifies the relationship.