The social responsibilities of companies and the reporting of related activities have been growing in recent years and have become a common thing; In such a way that investors, customers and other stakeholders want more transparency about all aspects of the business. On the other hand, companies are faced with different characteristics at each stage of the company’s life cycle, which causes different investment in corporate social responsibility activities. Despite the existence of numerous researches in the field of social responsibilities, there is little empirical evidence regarding the relationship between different stages of the company’s life cycle and corporate social responsibility.
The results of the research showed that the growth and decline stage of the company’s life cycle does not affect the level of social responsibility activity, but in the recession stage, the company reduces its level of social activity, and in the maturity stage of the company, it seeks to increase the level of social responsibility of companies.
