Designing a Mandatory Reporting and Oversight Model for Corporate Social Responsibility in Iranian Law: A Mixed-Methods Study with Multi-Criteria Decision-Making Techniques

Abstract

Research problem: In the Iranian legal system, corporate social responsibility CSR is primarily framed as voluntary and fragmented obligations, lacking mandatory reporting, independent audit, and institutional accountability mechanisms. This stands in contrast to recent international and regional legislative developments, particularly the EU Corporate Sustainability Due Diligence Directive CSDDD and the German Supply Chain Due Diligence Act LkSG which are moving toward legal enforceability, structured disclosure, and institutional oversight. Research methodology: This study employs a descriptive, analytical method with a mixed-methods qualitative and quantitative approach. In the qualitative phase, a documentary and comparative analysis was conducted to examine international and domestic CSR frameworks and to identify institutional gaps and enforcement deficiencies in Iranian law. In the quantitative phase, a questionnaire survey of legal and financial experts was administered, and multi-criteria decisionmaking techniques Analytic Hierarchy Process and multi-criteria ranking methods were applied to prioritize key criteria for designing a mandatory CSR reporting and oversight model and to derive the final model. Findings: The results indicate that localizing CSR in Iran will not be effective unless it is linked to legal enforcement mechanisms, internal control systems, and mandatory disclosure requirements. Furthermore, internal control quality and ownership structure were identified as key variables in reducing financial distress risk and enhancing the transparency of CSR reporting. Conclusion: Designing a mandatory reporting and oversight model for CSR in Iranian law requires a shift from a voluntary approach to a framework based on compulsory reporting, institutional oversight, and strengthened internal controls. Multi-criteria decision-making techniques enable the systematic prioritization of legal, financial, and institutional criteria and support the development of a context-specific Iranian model.