The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2027 01 01 Explaining the Value Chain of Social Responsibility Outcomes: From Ethical Maturity to Organizational Excellence: An Interpretive-Structural Approach Explaining the Value Chain of Social Responsibility Outcomes: From Ethical Maturity to Organizational Excellence: An Interpretive-Structural Approach 1 21 EN Journal Article 2026 02 01 <p>The present study was conducted with the aim of explaining the value chain of social responsibility outcomes and clarifying its mechanisms of influence at the individual, organizational, and institutional levels. Using an interpretive-structural approach and drawing upon a systematic review and purposive screening of the literature, 77 primary studies were initially identified. Following a quality assessment process, 15 articles were selected for the final analysis. Furthermore, the extracted outcomes were validated through the judgments of 15 experts and subsequently organized into a conceptual value chain. The findings indicated that social responsibility extends beyond merely enhancing organizational image; rather, it contributes to strengthening ethical maturity, improving employee attitudes and behaviors, enhancing trust and legitimacy, and ultimately increasing organizational performance and excellence. The results further revealed that these outcomes possess a hierarchical nature, progressing from the individual level to the organizational level and subsequently extending to the competitive and institutional levels. Accordingly, social responsibility can be regarded not as a symbolic action but as a strategic mechanism for creating sustainable value within organizations. By providing a coherent depiction of the outcomes of social responsibility, this study helps reduce existing gaps in the literature and offers a foundation for future research and managerial decision-making.</p> https://bmfopen.com/index.php/bmfopen/article/download/498/355