Process Tracing of Corporate Social Responsibility Implementation in Selected Petrochemical Companies of Mahshahr

Abstract

This study aims to trace the causal process of Corporate Social Responsibility (CSR) implementation from policy formulation to social and environmental outcomes in four selected petrochemical companies in the Mahshahr Economic Zone. A qualitative–interpretive research design with a comparative case study approach was employed. Data were collected through semi-structured interviews with 20 managers, CSR officers, and HSE personnel, along with document analysis including CSR reports, policy documents, and environmental records, complemented by limited field observations. Data analysis followed three stages: within-case analysis, cross-case comparison, and thematic coding (open, axial, and selective). Process tracing was applied to reconstruct the causal chain involving policy approval, budget allocation, project implementation, reporting, and stakeholder feedback. Results indicated that although all companies followed a similar CSR process cycle, substantial differences existed in the depth, quality, and impact of CSR initiatives. Companies with higher organizational maturity and longer CSR experience—specifically Bou Ali Sina and Bandar Imam—demonstrated stronger environmental performance, transparent reporting practices, and more extensive community engagement. Process tracing revealed clear causal pathways linking managerial decisions, budgetary allocations, project types, stakeholder interactions, and subsequent social and environmental outcomes. The study concludes that CSR is a dynamic, context-dependent process, and its effectiveness relies on integrated policy development, consistent funding, transparent reporting, and meaningful stakeholder engagement. Strengthening these elements can enhance the long-term social and environmental impact of CSR and support sustainable development within industrial regions.