A Study of the Effect of Corporate Social Responsibility on the Provision of Life-Cycle Budget

The relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the production life cycle. The purpose of the present study is to review the effect of corporate social responsibility on the provision of life-cycle budget. This research was conducted using the annual data from the accepted corporations in Tehran Stock Exchange from 2013 to 2020. By systematic deletion method, 152 corporations were chosen as the statistical sample. Data analysis was conducted by Excel and EViews and hypothesis testing was done by multivariate linear regression based on panel data. The results showed that organizations in different life-cycles have different limitations for budget provision and that the corporates' social responsibility behavior can decrease the limitation of their budget provision. Moreover, corporate social responsibility can immensely lower budget provision limitations in different life-cycle parts using various methods.