ABSTRACT
This chapter provides Iran profiles which includes key information about the relevant corporate sustainability and responsibility (CSR) history, country-specific issues, trends, research, education and leading organizations. In Iran, CSR exists in various traditional forms. Even prior to the entrance of Islam into Iran, Zoroastrian teachings required its followers to allocate a tenth of their earnings to helping the needy, or society at large. Many business owners in Iran have traditionally fostered a close relationship with their employees, who have in turn regarded the employer as a father figure. Iranian companies list environmental protection initiatives, social contributions and supporting social projects among their activities in the field of CSR. Iran has a long tradition as a trading economy. In the course of the 20th century and prior to the 1979 Islamic Revolution, the country also developed a substantial industrial base. The legal context for CSR in Iran is focused in three areas of CSR: the workplace, environment and community.
