The moderating effect of innovation and restructuring on the relationship between social-human capital and financial performance with social responsibility in tourism service companies in Tehran

to determine the impact of social capital, human capital and financial performance on the social responsibility of the company. The statistical population of the research is managers and experts of tourism companies in Tehran. Using Cochran's formula and random selection, a sample of 150 people was selected. To analyze the data, structural equation model method was used in PLS software. Human capital has the ability to innovate and restructure the organization's strategies. The skills, knowledge and administrative competencies of employees help travel and tourism companies to create innovative services that lead to increased productivity and financial performance of the organization. The results show that social capital and human capital have an impact on financial performance and financial performance has an impact on corporate social responsibility. Service innovation and strategic restructuring variables positively moderate the relationship between both dimensions of capital, i.e. human capital and social capital, with financial performance