The Role of Non-Governmental Organizations in Realizing Corporate Social Responsibility

IntroductionEconomic enterprises, by engaging in corporate social responsibility (CSR), aim to contribute positively to society and demonstrate accountability toward their surroundings—from employees to the global community and the environment (Janowski, 2020). This type of CSR is often associated with monetary donations to charitable organizations (Lajevardi & Karimi, 2022); however, CSR is not limited to financial contributions to charities (Silva et al., 2023).In Iran, social issues such as poverty, educational inequality, unemployment, and environmental pollution require the active participation of all institutions, including economic enterprises and non-governmental organizations (NGOs) (Hajibabaei & Rezaei, 2022). Global experiences indicate that NGOs can serve as intermediaries between companies and society, fostering effective social engagement. The priorities and scope of social issues in Iran differ from those in other countries, which can influence the cooperation model (Memar, 2024). In the Iranian context, philanthropic activities are deeply rooted in the nation’s culture and religion, particularly as many benefactors, in contrast to the typical CSR approach, prefer to operate anonymously (Masoodipoor & Vahidpour, 2024).Given the importance of CSR in sustainable development and the role of civil society organizations in its realization, this qualitative study seeks to explore the role of NGOs in facilitating CSR implementation in Iran. The central research question is: How can NGOs act as intermediaries between companies and society, and what strategies and outcomes are associated with this phenomenon?Research MethodThe present study is classified as fundamental research and, in terms of data collection, falls under the category of non-experimental studies. Since addressing the research problem requires process analysis and examination of interactions among factors influencing the central phenomenon, a qualitative research method was adopted. Specifically, the paradigm model of grounded theory was employed for theory construction. This approach is a precise and systematic method designed to investigate individuals and their experiences in relation to a particular issue (Corbin & Strauss, 2015). In the paradigm model, concepts are categorized into five components: prerequisites, phenomenon, intervening conditions, contextual conditions, strategies, and outcomes (Seyedi, 2023).The statistical population of this study comprised experts in the fields of charities, NGOs, and corporate social responsibility. In this research, experts are defined as individuals with practical experience in cooperation between NGOs and commercial enterprises, based on their professional background.A purposive sampling method was used to select participants, with no specific geographical limitations. For data analysis, theoretical sampling was applied, as it is considered the most effective approach for theory development (Butler et al., 2018). Interviews were coded sequentially as they were conducted, and the extracted codes were used to plan the focus areas for subsequent interviews. This process continued until theoretical saturation was reached. In total, 12 interviews were conducted, followed by 2 additional interviews to confirm theoretical sufficiency, resulting in 14 interviews overall.FindingsThis study examines the role of non-governmental organizations (NGOs), including charities, in the realization of corporate social responsibility (CSR). These institutions, through their understanding of local social issues and the potential impacts of business activities, can facilitate advocacy and the enforcement of companies’ legal and social obligations. Effective cooperation between NGOs and companies requires adherence to two key principles: government oversight and the preservation of NGO independence from commercial enterprises. The establishment of such collaboration necessitates planning, goal-setting, and trust-building, founded on financial and operational transparency as well as accountability. The enactment of appropriate legislation can provide a foundation for the growth of such cooperation, while networking among NGOs, based on thematic or geographical commonalities, enhances their bargaining power.Fostering a spirit of altruism, increasing awareness of citizens’ rights, and cultivating public sensitivity toward societal well-being are among the most important factors in developing NGOs and enhancing advocacy efforts. The collaborative capacities of the parties include the volunteer and specialized human resources of NGOs, alongside the financial resources, equipment, and technical expertise of companies. One particularly effective area of cooperation is the empowerment of beneficiaries to serve as social workers in relevant fields.Awareness-raising and training are considered two essential pillars for the success of such collaborations. Awareness alone is insufficient; stakeholders must also possess a proper understanding and the necessary skills related to CSR. Proper implementation of these strategies can lead to outcomes such as the quantitative and qualitative development of NGO services, improved efficiency and effectiveness of CSR initiatives, increased public satisfaction, and the promotion of a culture of philanthropy within society.Discussion and ConclusionThe findings indicate that charities can play three roles: advocacy, joint collaboration, and service provision to companies. This classification aligns with the studies of Faroque et al. (2022) and Winston (2002). Perhaps the most important foundation for the emergence of this phenomenon is the goodwill and altruism present within society. Another key context is the establishment of appropriate, mandatory, and incentivizing regulations for the development of CSR, a factor highlighted by Skouloudis et al. (2015), Winston (2002), and Doh & Guay (2006). An additional contextual element is the growth of NGOs and the creation of cooperative relationships between the two sectors of the economy, as noted by Brakhasy et al. (2025).Awareness-raising and education - through joint meetings, exhibitions, and conferences - are among the most significant strategies for fostering a shared commitment to CSR, similar to the approaches proposed by Skouloudis et al. (2015). As Jamali and Keshishian (2009) emphasize, such interactions should lead to joint projects aimed at achieving shared goals.Alongside collaboration, maintaining the independence of NGOs from commercial enterprises and avoiding intellectual dependence resulting from financial reliance on companies is of critical importance. Finally, experts believe that public trust is primarily rooted in trust toward individual philanthropists rather than institutional trust, whereas Faroque et al. (2022) argue that trust is more often built upon organizational transparency and accountability. Therefore, the active presence and agency of social actors play a crucial role in advancing corporate social responsibility.