฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀

฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀

฀฀฀฀฀฀ ฀฀฀฀

MBA ฀฀฀฀฀

฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀

฀฀฀฀ ฀฀฀฀฀

฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ (฀฀฀฀) ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀

฀฀
฀฀฀฀

฀฀฀฀ ฀ ฀฀฀฀ (฀฀. ฀฀฀฀฀)

฀฀฀฀ 2024

i| ฀ ฀
 ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀

฀฀฀฀ ฀฀฀฀฀

฀฀฀฀ ฀฀฀฀฀ .......................................................ii

฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ................................................iv
฀฀฀฀ ฀฀฀ ..........................................................1
฀฀฀฀ ...............................................................1
1.1. ฀฀฀฀ ฀฀ .....................................................1
1.2. ฀฀฀฀ ฀฀฀฀ ..................................................2
1.3. ฀฀฀฀฀ ฀฀฀฀฀ ................................................5
1.4. ฀฀฀฀฀ ฀฀฀ ..................................................5
1.4.1. ฀฀฀฀฀ ฀฀฀ ...............................................6
1.4.2. ฀฀ ฀฀฀฀฀ ................................................6
1.5. ฀฀฀฀ ฀฀฀฀฀ .................................................6
1.6. ฀฀฀฀ ฀฀฀฀฀฀฀ ..............................................7
1.7. ฀฀฀฀ ฀฀฀ ....................................................7
1.8. ฀฀฀฀฀ ฀฀฀฀ .................................................8
1.9. ฀฀฀฀ ฀฀฀฀฀฀ ................................................8
฀฀฀฀ ฀฀฀ ..........................................................9
฀฀฀ ฀฀฀ ฀฀฀฀ .....................................................9
2.1. ฀฀฀฀฀฀ ฀฀-฀฀฀ .............................................9
2.1.2. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ..............................9
2.1.3. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ .........................10
2.1.4. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ...............................10
2.1.5. ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ..............11
2.1.6. ฀฀฀-฀฀฀฀ ...............................................14
2.2. ฀฀฀฀ ฀฀-฀฀฀ ...............................................16
2.2.1. CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀฀ .............16
2.2.2. ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀฀ ........................16
2.2.3. ฀฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ .................17

ii| ฀ ฀
 2.2.4. ฀฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ..............18
2.3. ฀฀฀฀ ฀฀฀-฀฀฀ ..............................................18
฀฀฀฀ ฀฀฀ .........................................................20
฀฀฀฀฀ ฀฀ .........................................................20
3.1. ฀฀฀฀ ฀฀฀฀ .................................................20
3.2. ฀฀฀฀ ฀฀฀ ...................................................20
3.3. ฀฀฀฀ ฀฀฀฀฀ ................................................20
3.4. ฀฀฀฀ ฀฀฀ ฀฀฀ ..............................................21
3.5. ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ..........................21
3.7. ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀ ....................................22
3.8. ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ .....................................22
3.9. ฀฀฀฀ ฀฀฀฀ ฀฀ ..............................................22
3.9.1. ฀฀฀฀ ฀฀฀ ฀฀฀฀ .........................................22
3.9.2. ฀฀฀฀ ฀฀฀ ฀฀฀฀ .........................................23
3.10. ฀฀฀ ฀฀฀฀ ฀฀฀ .............................................24
฀฀฀฀ ฀฀฀ .........................................................25
฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀ .........................................25
4.1. ฀฀฀ ฀฀฀ ....................................................25
4.2. ฀฀฀฀ ฀฀฀฀ .................................................26

iii| ฀ ฀
 ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀

CSR฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀

RDT฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀

SPSS฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀

iv| ฀ ฀
 ฀฀฀฀ ฀฀฀

฀฀฀฀
1.1. ฀฀฀฀ ฀฀

฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (฀฀฀฀฀) ฀฀฀ ฀฀

฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ (฀฀฀ ฀฀ ฀฀฀ ฀ 2022฀ ฀฀฀฀฀ ฀฀
฀฀฀฀ 2022) ฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ( Bhuyan et al., 2020; Zahidy et al., 2019)

฀ CSR ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀
฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ CSR฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ( ฀฀฀ ฀฀ ฀฀฀฀ 2022฀
฀฀฀฀ ฀฀ ฀฀฀฀ 2020฀ Kuada & Hinson฀ 2012) ฀

฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀. ฀฀฀฀
฀ (Ali et al., 2023; D'Souza et al., 2022) ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀CSR
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ ( Whitford & Provost, 2019;

1| ฀ ฀
Zahidy et al., 2019) ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀
฀CSR ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀ ( Abd
Rahim, 2016; Alkhadra et al., 2022) ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀CSR ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ( ฀฀฀฀฀ ฀฀ ฀฀฀฀
2022฀ 2022 ) ฀CSR ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀ ( Oi et al., 2020) ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀

฀฀฀฀฀ ฀฀฀฀฀ ฀CSR฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ( Gulema & Roba , 2021;
Oduro & Haylemariam , 2019; Ying et al., 2021) ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ . ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ( ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀
2024฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀ 2019) ฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ CSR
฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀

1.2. ฀฀฀฀ ฀฀฀฀

฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀

฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀

2| ฀ ฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ( ฀฀฀฀฀฀฀฀ ฀฀ ฀฀ ฀ 2018฀ ฀฀ ฀฀ ฀฀฀฀
2023฀ ฀฀฀฀ ฀฀ Şendoğdu ฀ 2012) ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀CSR฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ( Sampong et al., 2018; Siyal et al.,
2022) ฀

฀ CSR ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀

฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀ CSR ฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ( ฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀ 2024฀ ฀฀฀ ฀฀ ฀฀฀฀ 2020฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀
2019฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ 2018 )

฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀CSR ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀ (฀฀฀ ฀฀ ฀฀฀฀ 2023฀ ฀฀฀ ฀฀ ฀฀฀฀ 2021) ฀ ฀฀
฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀฀
฀฀฀ ฀฀฀ (฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀) ฀CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀
฀CSR ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ( ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀ 2020฀ ฀฀฀ ฀฀ ฀฀฀฀
2021) ฀

฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀

฀฀฀฀ ( ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀ 2012฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀ 2022) ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀CSR ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀, ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

3| ฀ ฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ( Bhuyan
et al., 2020; Yu & Choi, 2016) ฀

฀฀฀ ฀฀฀฀฀ ( ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀ 2020฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀ 2022฀

฀฀฀ ฀฀ ฀฀฀฀ 2022฀ ฀ ฀฀ ฀฀฀ 2016฀ ฀฀฀ ฀฀ ฀฀฀฀ 2019) ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀ CSR ฀฀฀฀
(Creswell, 2014) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀ ฀฀฀฀ ฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀

฀฀฀฀ ฀฀฀฀ (฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ 2022฀ ฀฀฀฀ ฀฀ Şendoğdu ฀

2012฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀ 2022฀ ฀ ฀฀ ฀฀ ฀฀฀ ฀ 2018) ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀ CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀ ฀฀฀ ฀฀฀฀฀
฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀ ฀฀฀฀ ฀฀ ( ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ 2024฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀
2020฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀ 2019฀ ฀฀฀฀ ฀฀ ฀฀฀฀ 2009฀ ฀฀฀ ฀฀
฀฀฀฀ , 2021) . ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀
฀฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀ ฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀
฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀ CSR ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀

฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀

฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ (CSR) ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀

4| ฀ ฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀ ฀฀฀฀฀-฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀CSR ฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀ CSR฀ ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀

1.3. ฀฀฀฀฀ ฀฀฀฀฀

฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀

1. ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
CSR ฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀?
2. ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀ ฀฀฀ ฀฀฀?
3. ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀?
4. ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀?
5. ฀฀฀฀ ฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀
฀฀฀?

1.4. ฀฀฀฀฀ ฀฀฀

฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀

5| ฀ ฀
1.4.1. ฀฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀

1.4.2. ฀฀฀฀฀ ฀฀฀฀฀

฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀

➢ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀
➢ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀
➢ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀
➢ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀
➢ ฀฀฀฀ ฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀

1.5. ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀฀ ฀฀฀-฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀.

฀1 ฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀

฀2 ฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀

฀฀฀฀ ฀CSR ฀฀ ฀฀฀ ฀฀฀฀

฀3 ฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀฀

฀4 ฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀฀

6| ฀ ฀
1. 6. ฀฀฀฀ ฀฀฀฀฀฀฀

฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ (CSR) ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀ ฀CSR ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀ CSR
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀. ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀ CSR
฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀

1.7. ฀฀฀฀ ฀฀฀

฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ (CSR) ฀฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀-฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀
฀฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀
฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ 20 ฀฀฀

7| ฀ ฀
฀฀฀฀ 30 ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀. ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀ CSR ฀฀฀฀
฀฀ ฀฀฀฀ ฀฀฀฀

1.8. ฀฀฀฀฀ ฀฀฀฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀- ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀

฀฀฀ ฀฀฀฀- ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ (฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀) ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀-฀฀฀฀
฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀ CSR
฀฀฀฀฀ ฀฀฀฀.

฀฀ ฀฀฀฀฀ ฀฀฀฀฀- ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀

CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀฀- CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀

1.9. ฀฀฀฀ ฀฀฀฀฀฀

฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀

8| ฀ ฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀-฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀, ฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀. ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀

฀฀฀฀ ฀฀฀

฀฀฀฀฀ ฀฀฀

฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀

฀฀฀฀ ฀฀฀฀ ฀฀-฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀CSR ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀-
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀, ฀฀฀฀ ฀฀฀฀ ฀฀-฀฀฀ ฀฀ ฀฀฀-฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀.

2.1. ฀฀฀฀฀฀ ฀฀-฀฀฀

2.1.2. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ (
฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀ 2020฀ ฀฀฀ ฀฀ ฀฀฀฀ 2021) ฀ ฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ( ฀฀฀฀ ฀฀ ฀฀฀฀
2021฀ ฀ ฀฀ ฀฀฀ 2016) ) . CSR ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀. CSR ฀฀฀ ฀฀-฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

9| ฀ ฀
฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ (De Roeck & Farooq , 2018) ฀

2.1.3. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀

฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀

฀฀฀฀฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ .฀฀฀฀฀ ฀฀฀, ฀ CSR ฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀, ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀. ( ฀฀฀ ฀฀ ฀฀฀ 2023 ) CSR
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀
CSR ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ CSR ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀ ( Basavaraj & Bala , 2022; Oduro & Haylemariam , 2019)

2.1.4. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ (
฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ 2024฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀ 2022) ฀ ฀฀฀฀฀฀฀
฀CSR ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ( Zahidy et al.,
2019) ฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀

10| ฀ ฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ (
฀฀฀฀ ฀฀ ฀฀, 2018) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ .

2.1.5. ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀

฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR)
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀ CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀฀

฀. ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀

฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ (Bhattacharya et
al., 103). ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ (฀ ฀฀ ฀฀฀ 2016) ฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ (฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀). ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ i ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀ ฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀

11| ฀ ฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀ (D'Souza et al., 2022)

฀. ฀฀฀ ฀฀฀

฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ CSR ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ (฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀) ฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (฀฀฀฀,
2007) ฀฀฀฀฀ ฀ CSR ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ . ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀. ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀ CSR ฀฀฀฀฀฀฀ ( Derchi et al., 2021)
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀ ฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ( Dashwood , 2007;
Sangle , 2010)

฀. ฀฀฀ ฀฀฀฀ ฀฀฀฀

฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀

฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀-฀฀฀฀฀

12| ฀ ฀
฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ (Bachmann, 2017) . ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ( Alkhadra et al., 2022) ฀
฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀, ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀, ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ( Abd Rahim, 2016) .

D.CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀

CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ CSR ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀ CSR ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀
CSR ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ (฀ ฀฀ ฀฀฀ 2016)
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀CSR฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀
฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀CSR ฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ CSR ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ (฀฀฀ ฀฀ ฀฀฀ ฀ 2022)

13| ฀ ฀
2.1.6. ฀฀฀-฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀

฀. ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ( Oi et al., 2020) ฀ ฀฀฀ (฀฀฀฀฀ ฀฀ ฀฀฀฀฀
2002) ฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀-฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀ (Freeman et al., 2010) ฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ (Freeman et al., 2018
) ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀

฀. ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀

฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ (RDT) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀

฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (
Biermann & Harsch , 2017) ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ . ฀฀ ฀฀฀
฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ (Jiang et al., 2023) ฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ RDT ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀

14| ฀ ฀
฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ( Celtekligil , 2020) ฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ (Belay et al., 2023; Yu & Choi, 2016)
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀
฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ (
Dashwood ฀ 2007; Sangle , 2010) ฀

฀. ฀฀฀฀฀ ฀฀฀ ฀฀฀

฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀

฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀
(Hatch & Zilber , 2012) ฀ ฀฀฀฀฀ ฀฀฀฀, ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀. ฀฀฀
฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ( Rivard
et al., 2011) ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ "฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀
฀฀฀ ฀฀฀ ฀฀฀ ฀ CSR ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ( Bhuyan et al., 2020) ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ CSR ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀

15| ฀ ฀
2.2. ฀฀฀฀ ฀฀-฀฀฀
2.2.1. CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀ (Abbas & Dogan ,
2022) ฀฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀ ฀฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀CSR
฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ( Bhuyan et
al., 2020)

(฀ ฀฀ ฀฀฀ 2016) ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀CSR ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀CSR ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀ ( Oi et al., 2020;
Siyal et al., 2022) ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ CSR ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀

2.2.2. ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ CSR ฀฀฀฀

฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀ ( Whitford & Provost, 2019; Zhang
& Wang, 2017) ) ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀, ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀ CSR ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀. ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀

16| ฀ ฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ( Zahidy et al., 2019) ฀฀฀
฀฀฀฀฀, ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀, ฀฀฀฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀. ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ CSR ฀฀฀฀
฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀ ( Sangle , 2010) ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀. ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ (
Alshbili & Elamer ฀ 2020) ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ( ฀฀฀ ฀฀ ฀฀฀฀
2021) ฀

2.2.3. ฀ Firms'CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀

฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
(CSR) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀. ฀฀฀฀฀ ฀ (
฀฀฀฀ ฀฀ ฀฀฀฀ 2021) ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀CSR ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀CSR
฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ( Alkhadra et al., 2022; Aslan
& Şendoğdu , 2012; Basavaraj & Bala , 2022) ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀-฀฀฀฀฀ CSR ฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀ CSR ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀. ฀฀฀฀฀

17| ฀ ฀
฀฀฀฀ ฀฀ ฀฀฀฀฀. ฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀CSR ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀

2.2.4. ฀฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀

฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ CSR ฀฀฀฀ ฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ (฀ ฀฀ ฀฀฀ 2016) ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀ (฀฀฀
฀฀ ฀฀฀฀ 2023) ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀
฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ (฀฀ ฀฀ ฀฀฀฀ 2023) ฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ( Taghian et al., 2015; Tian
et al., 2015) ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀CSR ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀

2.3. ฀฀฀฀ ฀฀฀-฀฀฀

฀฀฀ Gemino & Wand (2004) ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ (฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀ ฀CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀) ฀ CSR ฀฀฀฀ (฀฀฀ ฀฀฀฀฀) ฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀-฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ (฀฀฀ 1 ฀฀฀฀฀)฀

18| ฀ ฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀

Stakeholder pressure

External support ฀

฀2 Firm CSR Adoption

Ethical leadership
฀3

฀4
CSR-oriented
organizational culture

฀฀฀ 1 ฀฀฀฀ ฀฀฀-฀฀฀ ฀฀฀ ฀฀

฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ( Rawas , 2019; Sangle , 2010; Yu &

Choi, 2016; Zhang & Wang, 2017)

19| ฀ ฀
 ฀฀฀฀ ฀฀฀

฀฀฀฀฀ ฀฀฀฀฀
3.1. ฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀- ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀ ฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ 130 ฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀
฀฀฀ ฀฀฀ ฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀ ฀฀฀฀ 9°41′N 39°32′E ฀฀ ฀฀฀฀
฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ 2,840 ฀฀฀ ฀฀฀ ฀฀฀ ฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀ ฀฀ ฀฀฀ ฀฀฀฀ -
฀฀฀฀฀ ฀฀฀ ฀ 2023 ฀฀฀.

3.2. ฀฀฀฀ ฀฀฀

฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀ ฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀ (Kothari, 2004) . ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀

3.3. ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ( Babbie & Rubin,
2016) ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ADDIN
ZOTERO_ITEM CSL_CITATION
{"citationID":"0GpSi7fP","properties":{"formattedCitation":"(Bab
bie & Rubin, 2016)","plainCitation":"(Babbie & Rubin,

20| ฀ ฀
2016)","noteIndex":0},"citationItems":[{"id":535,"uris":["http:/
/zotero.org/users/local/Dfxm362a/items/94AFDNAJ"],"itemData":{"i
d":535,"type":"article-journal","note":"publisher: Cengage
Learning","title":"Empowerment series: Research methods for
social
work","author":[{"family":"Babbie","given":"E"},{"family":"Rubin
","given":"A"}],"issued":{"date-
parts":[["2016"]]}}}],"schema":"https://github.com/citation-
style-language/schema/raw/master/csl-citation.json"} ฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ (Creswell, 2014) ฀฀฀฀ ฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀฀ (฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀) ฀฀฀฀฀ ฀฀฀฀฀

3.4. ฀฀฀฀ ฀฀฀ ฀฀฀

฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀
(Casteel & Bridier , 2021) . ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ 185 ฀฀฀฀฀ ฀฀฀฀฀

3.5. ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀

฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀. ฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ 200 ฀฀ ฀฀฀
฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ (฀฀฀฀฀฀ 1992) ฀ ฀฀฀฀ ฀฀฀฀ 185
฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀. ฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀

21| ฀ ฀
3.7. ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀
(Bhattacharyya฀ 2009) ฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀ 1 (฀฀฀ ฀฀฀฀฀฀)
฀฀฀ 5 (฀฀฀ ฀฀฀฀฀฀) ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀.

3.8. ฀฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀

฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀

฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀. ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀-
฀฀฀ ฀฀฀฀ ( Kimberlin & Winterstein , 2008) ฀ ฀฀฀฀ ฀Cronbach
alpha ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ (฀฀฀฀ ฀฀฀฀) ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀฀฀

3.9. ฀฀฀฀ ฀฀฀฀ ฀฀

3.9.1. ฀฀฀฀ ฀฀฀ ฀฀฀฀

฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀.
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
22| ฀ ฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀
฀SPSS ฀฀฀ 23 ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀-
฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ CSR ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ (฀฀฀฀ 2013) ฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀

฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀

฀฀฀฀฀฀฀฀ ฀฀฀฀฀;

Y= β o + β 1 X1+ β 2 X2+ β 3 X 3 + β 4 X4+ β 4 X5+ ฀

฀฀฀

Y = ฀฀฀฀฀ CSR ฀฀฀฀

ß 0 = ฀฀

β 1 ฀ β 2 … β 4 = ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀

฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀

X1= ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ; X2= ฀฀฀ ฀฀฀ ; X3= ฀฀฀฀฀฀฀ ฀฀฀฀
; X4 = CSR-฀฀฀ ฀฀฀฀฀ ฀฀฀ ; ฀ = ฀฀฀฀฀ ฀฀

3.9.2. ฀฀฀฀ ฀฀฀ ฀฀฀฀

฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀

฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀

23| ฀ ฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀
฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀

3.10. ฀฀฀ ฀฀฀฀ ฀฀฀

฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ (2010) ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀

฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀, ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀, ฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀.

24| ฀ ฀
 ฀฀฀฀ ฀฀฀

฀฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀฀

4.1. ฀฀฀ ฀฀฀

฀฀฀฀฀฀฀฀ ฀฀฀฀/202 ฀฀฀฀/202 ฀฀฀฀/202 ฀฀฀฀/202 ฀฀/202

4 4 4 4 4
1 ฀฀฀฀฀
฀฀฀฀
฀฀฀฀฀
2 ฀฀฀฀ ฀฀
฀฀฀
฀฀฀฀
3 ฀฀฀฀
฀฀฀฀฀
฀฀
4 ฀฀
฀฀฀฀฀
5 ฀฀฀฀
฀฀฀฀฀
6 ฀฀฀฀
฀฀฀฀
฀฀฀฀
7 ฀฀฀฀฀฀฀
฀ ฀฀฀
฀฀฀฀฀
฀฀฀฀
฀฀฀฀฀

25| ฀ ฀
8 ฀฀฀฀฀
฀฀฀฀฀

4.2. ฀฀฀ ฀฀฀฀฀฀฀

฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ (฀฀฀)

1 ฀฀฀฀ ฀฀฀฀฀ 1*119 ฀฀/฀฀฀*15 ฀฀=1785
2 ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ 5 ฀฀ *119 ฀฀/฀฀*15
฀฀=8925฀฀
3 ฀฀฀฀฀ ฀฀ 1000 ฀฀
฀฀฀฀฀฀ 1000 ฀฀
4 ฀฀฀฀ 2000 ฀฀
5 ฀฀฀ 100 ฀฀
6 ฀฀฀ ฀฀ ฀฀฀฀ 1500 ฀฀
7 ฀฀฀฀ ฀฀฀฀฀ 1 ฀฀*340฀฀/฀฀฀*5
฀฀=1700
฀฀฀฀ 19,010 ฀฀

26| ฀ ฀
 ฀฀
฀฀฀฀ ฀.฀ ฀฀ ฀฀฀ ฀ ฀. (2022) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ , 29 (40),
60024-60034.
฀฀฀ ฀฀฀, N. (2016). ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ (CSR) ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀
฀฀฀฀฀฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀ ฀ ฀฀฀ (2018) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀,
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀. ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ .
฀฀฀฀ ฀ ฀.฀ ฀฀฀฀ ฀ ฀฀.฀ ฀฀฀฀ ฀.฀ ฀฀ ฀฀฀ ฀ ฀. (2021) CSR
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀?
฀฀฀฀ ฀฀฀฀ SMEs ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ , 18
(1), 154-177.
฀฀฀฀฀ ฀฀฀฀ ฀฀.฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀ ฀฀ (2024) ฀฀฀฀฀
฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR)
฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀ 11 (1)฀ 2310621฀
฀฀฀ ฀฀.฀ ฀฀฀ SM฀ Puah ฀ C.-H.฀ Mubarik ฀ MS฀ ฀฀ Ashfaq ฀ M.
(2023)฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀? ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ , 39 (2), 236-263.
27| ฀ ฀
฀฀฀฀฀ ฀ ฀฀ ฀฀฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀฀฀฀฀฀ ฀ ฀. (2022) ฀฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀
฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀ ฀฀฀฀฀ ฀฀฀ ฀
฀฀฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀฀฀ ฀ AA (2020)฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀ 10 (3)฀ 269-293฀
฀฀฀฀ ฀ Ş., ฀฀ Şendoğdu , A. (2012) ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ -฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀ , 58 , 693-702.
฀฀ ฀ ฀. ฀฀ ฀฀฀฀ ฀. (2016) ฀฀฀฀฀฀ ฀฀฀฀฀: ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀ .
Bachmann, B. (2017). ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ . Springer.
฀฀฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀ ฀ ฀. (2022) ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ , 15 (6), 293-
730.
฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀ ฀฀ (2023) ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀ 10
(2)฀ 2229099฀
฀฀฀฀฀฀ ฀฀ (2009) ฀฀฀฀฀ ฀฀฀฀฀ . ฀฀฀฀ ฀฀฀฀฀ ฀฀฀.
฀฀฀฀ ฀ ฀฀.฀ ฀฀฀฀ ฀.฀ ฀฀ ฀฀฀ ฀ ฀฀. (2020)฀ ฀฀฀฀ ฀฀ ฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀ ฀ CSR ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀ Meditari ฀฀฀฀ ฀฀฀ , 28 (6), 977-1011.
Biermann , R., & Harsch , M. (2017). ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀ 135–155฀
฀฀฀฀฀ ฀.฀ ฀฀ ฀฀฀฀฀ ฀ ฀฀฀฀ (2021) ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀
฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀
, 16 (1).
Celtekligil , K. (2020). ฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀ 131–148฀
฀฀฀, ฀ (2013). ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀ ฀฀฀฀฀฀
฀฀฀.
฀฀฀฀฀฀ JW (2014) ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ . SAGE
฀฀฀฀฀฀
฀฀฀฀ ฀ ฀฀฀฀ (2007) ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀. ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀

28| ฀ ฀
 ฀฀฀฀/Revue Canadiene de Science Politique , 40 (1), 129-
156.
฀ ฀฀ ฀ ฀฀ ฀฀ ฀฀฀ ฀ ฀. (2018) ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ , 151 , 923-
939.
฀฀฀ ฀ ฀.฀.฀ ฀฀ ฀ ฀฀.฀ ฀฀ ฀฀ ฀ ฀. (2021) ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀ ฀฀฀฀ , 173 , 617-641.
D'Souza, C., Ahmed, T., Khashru , MA, Ahmed, R., Ratten , V., &
Jayaratne , M. (2022) ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀. ฀฀฀฀ ฀฀฀฀
, 358 , 132038.
฀฀฀ ฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀ ฀฀. (2020) ฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀ 7 (1)฀ 1720945฀
฀฀฀฀฀ RE฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀ BL฀ ฀฀ De Colle ,
S. (2010) ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀฀฀ .
฀฀฀฀฀ RE฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀ ฀฀. (2018) ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀ ฀฀฀฀ . ฀฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀.
฀฀฀฀฀฀ AL฀ ฀฀ ฀฀฀฀฀ ฀฀. (2002) ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ , 39 (1), 1-21.
฀฀฀ ฀ ฀.฀ ฀฀ ฀฀฀฀ ฀฀ (2004)฀ ฀฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ , 9 , 248-260.
฀฀฀ ฀ ฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ Ruoliu ฀ X. (2022) ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀
฀฀฀฀ ฀ 37 (12)฀ 2573–2586฀
฀฀฀ ฀ ฀฀฀฀ ฀฀ ฀฀ ฀ ฀฀฀ (2021) ฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀
฀฀฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ , 7 (1), 7.
Hatch฀ MJ฀ & Zilber ฀ T. (2012) ฀฀฀฀฀฀ ฀฀฀ ฀฀฀-฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀-฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀
฀฀ ฀฀฀฀฀฀ ฀฀฀฀ , 21 (1), 94-97.
฀฀฀฀฀฀ ฀฀ (1992) ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ .

29| ฀ ฀
฀฀฀฀ ฀ ฀.฀ ฀฀฀ ฀.฀ ฀฀฀฀ ฀.฀ ฀฀ ฀฀฀ ฀ ฀. (2020)฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀CSR ฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ , 55 (5), 101127.
Jiang, H., Luo , Y., Xia, J., Hitt , M., & Shen , J. (2023)
฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀-฀฀฀฀ ฀฀฀฀ ฀฀
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ , 13 (1), 3-57.
฀฀฀฀ ฀ ฀.฀ ฀฀ ฀฀฀ FG (2018) ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀฀฀ ฀ 22 (2)฀ 117–130฀
฀฀฀฀฀฀ ฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀ ฀ AG (2008) ฀฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀
฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀฀. ฀฀฀฀฀ ฀฀฀฀
฀฀฀-฀฀฀฀ ฀฀฀฀ , 65 (23), 2276-2284.
฀฀฀ ฀ ฀฀฀ (2004) ฀฀฀฀฀ ฀฀฀฀฀ . ฀฀฀ ฀฀฀.
Kuada , J., ฀฀ Hinson, RE (2012). ฀฀฀ ฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ (CSR) ฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀ 54 (4)฀ 521–536
฀฀฀฀, ฀ (2007). ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀ 15
(5)฀ 935–943
฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀฀฀฀฀฀ ฀ LG (2019) ฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀
฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀, ฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀
, 10 (3), 398-426.
Ooi ฀ SK฀ Ooi ฀ CA฀ ฀฀ Memon ฀ KR (2020)฀ ฀CSR ฀฀฀ ฀฀฀฀฀
฀฀฀ ฀฀ ฀฀฀-฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀
฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀ ฀ 16 (5)฀ 538-556฀
฀฀฀ ฀ ฀. (2019) CSR ฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀
฀฀฀฀ ฀ ฀฀.฀ ฀฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀฀ ฀ ฀. (2011) ฀฀฀฀฀฀฀ ฀฀฀
฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀-฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ , 12 (2), 3.
฀฀฀฀฀ ฀ ฀฀.฀ ฀฀฀฀ ฀฀.฀ ฀฀฀฀ ฀ ฀฀฀ ฀฀ ฀฀ ฀ KA (2018) ฀CSR
฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀ 10
(12)฀ 4518.
฀฀฀฀฀ , ฀฀. (2010). ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀
฀฀฀฀฀฀฀- ฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ , 17 (4), 205-214.

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Siyal , S., Ahmad, R., Riaz , S., Xin , C., & Fangcheng , T.
(2022) ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀ 14 (16)฀
10105฀
Taghian , M., D'Souza, C., ฀฀ Polonsky , M. (2015). ฀฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀, ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀฀. ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ , 11 (2), 340-363.
Tian , Q., Liu, Y., & Fan, J. (2015) ฀฀฀฀ ฀฀฀ ฀฀฀ ฀฀฀฀฀
฀฀฀฀ ฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀
฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀ , 21 (4), 388-
410.
Übius ฀ Ü.฀ ฀฀ ฀฀฀ ฀฀. (2009)฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀ , 61
(1).
฀฀฀฀฀ ฀ AB฀ ฀฀ ฀฀฀฀฀฀ ฀. (2019) ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀-฀฀฀฀฀฀ ฀฀ ฀฀฀ ฀฀฀
฀฀฀ ฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀฀฀ , 36 (1), 28-49.
฀฀฀฀ ฀฀.฀ ฀฀฀ ฀฀.฀ ฀฀ ฀฀฀ ฀ ฀฀ (2021)฀ ฀฀฀฀฀฀ ฀฀฀฀
฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀ ฀฀ ฀฀฀฀ ฀฀฀฀฀?
฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀
฀฀฀฀฀ ฀ 14 (1)฀ 443.
฀฀ ฀฀฀ ฀฀ ฀฀฀ ฀฀ (2016)฀ ฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀ ฀฀ ฀ CSR
฀฀฀฀฀- ฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀
฀฀฀฀ ฀฀฀฀ , 53 (2), 226-235.
฀฀฀ ฀ ฀฀฀ ฀฀฀฀฀ ฀ ฀฀.฀ ฀฀ ฀฀฀ ฀฀฀฀ ฀. (2019) ฀฀฀฀฀ ฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀
฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀ ฀ 11 (22)฀ 6411฀
฀฀฀฀ ฀฀฀฀฀ ฀฀ ฀฀฀฀ ฀฀ (2017)฀ ฀฀฀฀฀฀ ฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀
฀฀฀฀฀ ฀฀฀฀฀฀฀ ฀฀฀฀฀฀฀฀ ฀฀฀฀฀฀ ฀฀฀ ฀฀฀฀ ฀฀฀฀
฀฀฀฀฀฀ ฀฀฀฀ , 154 , 102-113.

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32| ฀ ฀