Corporate Social Responsibility of Commercial Companies: A Comparative Study of the Legal Systems of Iran, France, Germany, and India

Soleimanzadeh, Samira; Rezakhani, Alireza; Delavar, Alireza

doi:10.22034/jlvi.2025.2063762.1401

Corporate Social Responsibility of Commercial Companies: A Comparative Study of the Legal Systems of Iran, France, Germany, and India

Document Type : Research/Original/Regular Article

Authors

samira soleimanzadeh ¹

alireza rezakhani ²

alireza delavar ³

¹ Assistant Professor, Department of International Trade, Faculty of Commerce and Industry, University of Tehran, Tehran, Iran

² Master of International Law, Faculty of Law and Political Science, University of Tehran, Tehran, Iran

³ Master of Science in Oil and Gas Law, Faculty of Law and Political Science, University of Tehran, Tehran, Iran

10.22034/jlvi.2025.2063762.1401

Abstract

Corporate Social Responsibility (CSR) is an emerging concept in commercial law that emphasizes corporations’ commitment to society, the environment, human rights, and business ethics. This article aims to conduct a comparative analysis of the legal approaches of Iran, France, and Germany toward CSR. It first elaborates on the conceptual and theoretical foundations of this phenomenon and subsequently analyzes the mechanisms of institutionalization and the legal requirements in the three jurisdictions.The research findings indicate that France and Germany have taken significant steps in transforming CSR from a voluntary undertaking into a legal obligation through the adoption of legislations such as the “Duty of Vigilance Law” and the “Supply Chain Act.” In contrast, the Iranian legal system lacks a unified framework, binding legal obligations, and an oversight authority in this field. Moreover, the status of corporate social responsibility has been duly recognized and established in international legal instruments.In conclusion, considering international developments and the necessity of enhancing the legal credibility of Iranian economic enterprises, the article recommends the enactment of a comprehensive CSR law and the establishment of executive and supervisory mechanisms.

Keywords

Corporate Social Responsibility

Iran

France

Germany

Responsible Business

Sustainable Development

Subjects