The Corporate Social Responsibility Sport Model: Grounded Theory Approach

A key feature of Iranian sporting clubs is the increased focus on the concept of Corporate Social Responsibility (CSR). A large number of Iranian sporting clubs are employing CSR initiatives to support specific stakeholders and to leverage their societal positions. Nevertheless, there is limited research that has examined CSR in Iranian sports to guide policy and practice associated with CSR initiatives. Therefore, the aim of the present study was to examine CSR in the Iranian sports industry so as to support the advancement and evaluation of CSR initiatives in clubs. A developmental orientation was adopted in this qualitative research. Participants were selected using a combination of purposeful and snowball sampling methods. A total of 30 participants were involved including executive managers, university faculty members, and coaches of the Iranian Premier League clubs of Football, Volleyball, Basketball, Futsal, and Handball, as well as members of university sport management faculties. One-on-one, semi-structured interviews were used to generate data. Data analysis procedures were conducted in line with the principles of grounded theory and involved open coding, axial coding, and selective coding. In this study, 64 open source codes were identified. Further, the use of the grounded theoretical approach led to the creation of a theoretical model comprised of causal conditions (five categories), contextual conditions (two categories), intervening conditions (six categories), strategies (two categories), and consequences (four categories) that describe the phenomenon of CSR in Iranian sport. Particular attention is given to the five key causal categories that were cultural, social, economic, policy, and institutional in nature. CSR activities were found to have the capacity to impact the promotion of the club through a number of concepts and categories, including fostering trust amongst the public, promoting ethical dimensions through sport, discovering and creating new markets, and attracting supporters. This analysis situated in the Middle East provides a way of considering CSR that is an alternative to the dominant Western approaches.


Introduction
Organizations are increasingly positioning themselves, and are being seen as, mediating links between individuals and society (Hatch, 2018).This shift has occurred to such an extent that corporations (e.g., Facebook and Apple) are considered to be important components of the social structure of humanity (Chen, 2018).As a result, increasing demands are being placed on organizations regarding the possible roles and responsibilities they might reasonably assume.Organizations are adopting positions where responsibility (both personal and organizational) can be understood as a moral value and one that contemporary society expects.Such organizations are, therefore, not only held responsible for delivering high-quality products and services, they are also expected to satisfy the needs of internal and external stakeholders, all the while ensuring that any negative social or environmental impact is minimized (Jonker & de Witte, 2006).Realizing the importance of social activities, organizations are often seen to consider social and environmental benefits as an integral component of their core business functions-that is social responsibility has become the business of the business.This phenomenon is generally known as Corporate Social Responsibility (CSR; Fontaine, 2013).
CSR suffers from a lack of definitional consensus, though some prominent bodies have offered definitions that provide useful points of departure regarding CSR programs and research.For example, an executive body of the European Union collectively defined CSR as ''A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis'' (Commission of the European Communities, 2002, p. 8).Further, both Michael (2003, p. 115) and Popa (2015Popa ( , p. 1280) make use of the World Business Council's characterization of CSR as ''a commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families, as well as of the local community and society at large.''The Australian Human Rights Commission (2008) highlights that while the meaning and value of CSR varies considerably based on cultural, environment, and legal factors, CSR ''is generally understood to mean that corporations have a degree of responsibility not only for the economic consequences of their activities, but also for the social and environmental implications.''Finally, according to Carroll (1979), one of the most longstanding and authoritative voices on CSR, the concept can be described as a pyramid, consisting of economic, legal, ethical, and philosophical aspects.The approach adopted in this project incorporates a number of the common features in the described definitions as well as some more distinctive aspects in defining CSR as ''the phenomenon whereby organizations seek to fulfil social and environmental functions in addition to their core business, doing so on a variety of bases (e.g., voluntary, legal).'' The sport sector has taken on forms of CSR in an attempt to meet what they consider to be their community obligations (Sherry et al., 2017;Trendafilova et al., 2017).Indeed, although undergoing some recent critique, a pervasive assumption has been that the inclusion of CSR in sport has been a ''win-win-win'' for sport, society, and business (Levermore, 2013).However, the nature and role of CSR in sports organizations is generally understood to be different from other industries, whereby sport manifests and is influenced by unique factors related to media power, the new generation, types of social interactions, and awareness of environmental sustainability (Babiak & Wolfe, 2006, 2009;Smith & Westerbeek, 2007).For professional sports teams and clubs in particular, the growth and importance of CSR are intertwined with the strategies, rules, policies, structures, processes, and cultures that systematize their operations.The literature related to CSR in professional sports clubs points to the exponential increase knowledge in this field (Matten & Moon, 2008;Walzel et al., 2018).Evidence of this is the variety of topics that have come under research scrutiny including perceptions and attitudes of fans about CSR activities (Kulczycki & Koenigstorfer, 2016;Sheth & Babiak, 2010;Walker & Kent, 2009), benefits of community CSR programs (Heinze et al., 2014;Skinner et al., 2008), financial benefits of CSR implementation (Dowling et al., 2013;Inoue et al., 2011), description of various forms of CSR participation (Anagnostopoulos et al., 2014;Trendafilova et al., 2013;Walters, 2009), environmental benefits derived from CSR activities (Babiak & Trendafilova, 2011;Inoue & Kent, 2012), social development as a result of CSR (Trendafilova et al., 2017), impact of CSR activities on key stakeholders such as fan loyalty (Nyadzayo et al., 2016), patterns of philanthropic activity in CSR (Kolyperas et al., 2016), and CSR strategy in sport broadly (Breitbarth, Hovemann, & Walzel, 2011;Heinze et al., 2014).
Despite the varied foci, approaches, and results of these studies, a common theme relates to the importance of community and contextual factors.In particular, variability across CSR initiatives in sport relate closely to the geographical area, the functions of organizations, and the types of stakeholders (Walker & Parent, 2010).Transformation of local management structures (Walker & Parent, 2010) and political influences on social conceptions of CSR (Friedman, 2007;Garriga & Mele´, 2004) are both global and local in nature.Stated simply, different local cultures have different relationships with the global CSR revolution (Breitbarth & Harris, 2008;Farooq et al., 2019).However, more than 70% of the empirical research on CSR in sport has been conducted in the North America and Europe (Walzel et al., 2018).For the field to continue to grow in scope and sophistication, there is a need to empirically investigate a broader array of environments beyond the dominant Western contexts.Islamic countries as an example, are significantly under-represented in the research effort on CSR generally and on CSR within sports organizations specifically.Given the local impacts of Islamic law and societal approaches on the enactment of CSR, this appears to be a potentially generative context to examine CSR in relation to professionalization, commercialization, policy development, and broad political atmosphere (Adnan Khurshid et al., 2014).One such Islamic country that has begun to receive greater empirical attention with respect to CSR activities is Iran (e.g., Esmaeelinezhad et al., 2015;Nejati & Ghasemi, 2012;Salehi & Azary, 2009).
Like many countries globally, the domestic professional leagues in Iran comprise a major part of the Iranian sport industry.The Iranian Premier Leagues are the highest levels of club sport in the country, and are comparable in terms of size and level of professionalism with many middle and high income western nations.Although professional sport has existed in Iran for several decades, the CSR initiatives within the various Iranian Premier Leagues remain in their infancy.The limited research undertaken within the Iranian context has found a general lack of coordination and embeddedness of CSR into the corporate policies and practices of Iranian sporting clubs (Afroozeh et al., 2017a;Khairollahi et al., 2016;Sajadi & Javaran, 2016).However, because of the restrictive focus (i.e., exclusively conducted in football clubs), it has not yet been possible to develop a holistic, localized model across Iranian professional sporting clubs.
As such, the purpose of this research is to investigate and evaluate the factors affecting CSR activities in Iranian Premier League clubs using a grounded theoretical approach.This investigation of professional sport clubs in Iran, serves to broaden the field of CSR research as well as inform local practices.The research question addressed in this research is: What are the factors affecting CSR activities in Iranian Premier League clubs?Using the grounded theoretical approach, this question is inclusive of an examination of the causal conditions, contextual conditions, intervening conditions, strategies, and consequences of CSR in Iranian Premier League clubs.This also permitted the development of a proposed CSR model in Iranian Premier League clubs.In what follows, we outline the methodological approach, present the results and discuss areas of specific interest.Finally, suggestions are made regarding practical and empirical opportunities.

Methodology
The aim in the present study was to examine CSR in the Iranian sports industry to better understand CSR in a non-Western sporting context.A further aim was to develop a model that may support the advancement and evaluation of CSR initiatives in clubs for the future.In achieving these aims, a grounded theoretical approach (Corbin & Strauss, 2008) was adopted so as to emphasize theory development through an examination of the knowledge of local experts and participants central to the field.

Participants
Ethical procedures involved securing letters of support from the Iranian Ministry of Sports and Youth as well as clearance from the Sport Science Research Institute of Iran.Subsequently, and in keeping with the conventions of qualitative research, multiple cases were selected so as to gain a deeper understanding of the phenomena studied.Since few previous works have addressed the phenomenon of CSR in Iranian sport, a qualitative grounded theory approach was implemented in the development of a CSR model in Iranian sport (including examination of causal conditions, context, intervening conditions, strategies, and consequences).
Accordingly, the participants were selected using a combination of non-probability purposeful/judgmental and snowball sampling methods (Morehouse & Maykut, 2002).They were selected from the executive managers and coaches of Iranian Premier League Football, Volleyball, Basketball, Futsal, and Handball clubs.In addition, the cohort also included university faculty members attached to the respective clubs (as is common in Iranian sport).A total of 30 participants took part in this study with informed consent.

Procedures
Exploratory semi-structured interviews were used to provide direct interaction between scholar and participant as well as to generate data.The interviews were open-ended, involving the use of key questions (e.g., ''please describe the main community activities your club is involved in?'') and subsequent questions and probes (e.g., ''how does this activity fit with the nature of your organization?'').Participants were encouraged to focus on the advantages and challenges that they faced in undertaking CSR activities.The interviews permitted us to have a deep understanding of the participants' point of view regarding their club's CSR activities.Interviews lasted between 45 and 120 minutes (60 minutes average).The lead researcher conducted all the interviews.
The text of the interviews was examined using open, axial, and selective coding (Bikner-Ahsbahs et al., 2015).During the process of open coding, participants' statements were labeled with a word or phrase that compactly showed the subject field of study.In keeping with the suggestions of Strauss and Corbin (1998), the lead researcher (re)read all of the interviews line-by-line, coded the points directly related to the research question, and added notes.Then conceptual labels were added in relation to potential indicators of the target phenomenon (i.e.CSR).The subsequent process of axial coding involved the development of categories and phrases into conceptual relationships and the identification of the relationship between them (Strauss & Corbin, 1998).Through constant comparative processes (Boeije, 2002), higher level abstract categories were then developed.More specifically, during the axial coding process the researchers asked questions of each other and made iterative theoretical and practical caparisons between categories.This served to shape the category hierarchies and related to the causal conditions, contextual conditions, intervening conditions, strategies, and consequences of CSR in Iranian sport.Selective coding was the last step and involved choosing core categories as the primary frames within which to organize other categories and phrases.In this final stage, we also sought to complete the categories and relationships identified into a holistic account, leading to the creation of the model of CSR in Iranian sport.
At the completion of the 25th interview it was felt that there was sufficient coherence between the categories of CSR and the factors influencing them as described by participants.Data generation was then concluded after the 30th interview.This process is consistent with the guidelines for grounded theory analysis as established by Strauss and Corbin (1998) and was intended to reach the point of thematic saturation-a common goal in qualitative research (Hennink et al., 2017).It is acknowledged that ''saturation'' can be a contentious term.In this case the focus was on what Hennink et al. (2017) call ''meaning saturation.''That is, the data were analyzed for themes and structures such that a point was reached where new themes and structures could no longer be built from the coded data.

Results
While data were generated and analyzed in relation to all aspects of CSR in Iranian Premier League clubs, due to word limit constraints, we focus only on the causal categories in this manuscript.Nevertheless, we offer an insight into the work in its entirety (see Figure 1) so as to better locate the causal factors for readers.
Cultural, social, policy, economic, and institutional categories were established in this research, each comprised of between two and four concepts (see Table 1).The cultural category related to the prevailing ways of operating as well as the generally accepted attitudes related to CSR held by stakeholders.This category incorporated moral, value-based, and charitable concepts.The moral concept involved areas such as personal conduct and notions of justice.The concept of values related to areas that were personal (e.g., supporting others) and organizational (e.g., competitive atmosphere).Finally, within the concept of charity, the notion of philanthropy was emphasized with respect to the importance of benevolent activities and campaigns.The social category primarily related to societal factors with the concepts of education, health, communication, and ''green'' management found to be prominent.The emphasis in education was very much directed toward notions of ''talent'' and ''performance'' through a focus on experience and environmental conditions.In the policy category, legal issues were pronounced (e.g., governance and ownership), and the concept of politics was framed both positively (e.g., empowerment of clubs) and negatively (e.g., impact of sanctions).Regarding the economic category, the generation of revenue from external and internal sources were of primary relevance.Finally, within the institutional category, issues related to staff (e.g., developing capital), stakeholders (e.g., benefits), fans (e.g., servicing), and structure (e.g., provision of professional services) were prioritized.

Discussion
As already established, CSR is a growing phenomenon in the sports industry (Walker et al., 2010).Indeed, even in Iran, it has been almost a decade since CSR first emerged and since that time it has become increasingly accepted that if organizations do not ''see the community'' today (i.e., reflected in their response to community values and concerns), they will not be ''seen in the community'' tomorrow (i.e., will be marginalized or cease to exist).As noted above, our analysis resulted in the development of five causal condition categories that were found to be important and influential in Iranian sports clubs.These categories were cultural, social, policy, economic, and institutional in nature.

Cultural Influences on CSR
According to our analyses, the category of culture was the most important and it consisted of three concepts: moral issues, cultural values, and philanthropic activities.Of these three concepts, philanthropic initiatives, including campaigns and activities, were considered to be key.The general consensus regarding their importance was that philanthropic actions had more relative impact than any other CSR activities.This finding is consistent with other studies demonstrating the prominence of philanthropic work in CSR contexts in non-Western settings (e.g., Afroozeh et al., 2017b).Players and coaches in Iranian sports clubs undertake many activities in the area of philanthropy including organizationally-driven procurement campaigns to help their fellow citizens (e.g., helping earthquake victims, cancer patients).These activities were reported to increase the reputation and standing of associated clubs in ways that were in keeping with existing research (Khairollahi et al., 2016;Sajadi & Javaran, 2016).Further, globally, a variety of studies have considered the positive effect that philanthropic work can have on the ''brand'' value of clubs (Polonsky & Wood, 2001;Sartore-Baldwin & Walker, 2011;Sheth & Babiak, 2010;Walker & Kent, 2009).

Zargar and Rynne
Moral issues (i.e., identifying social values, moral codes, fairness and justice, and zealotry to the team) and cultural values (i.e., supporting people, role modeling, giving attention to native and traditional issues, identifying sound competitive atmospheres, and holding religious occasions) were among the other key areas within the cultural category.An example offered that encompassed these issues and values was the Iranian football players (supported by their clubs) joining World Vision International's One Goal campaign.Through strategic partnerships with the Asian Football Confederation, club administrators and players engaged in fund raising Many teams see charity as part of their team's identity and are proud of it.When a player helps the community, the name of the club in which the player is active becomes more highlighted, and the name of the club and player come together in the national media.

Cultural values
Protecting people and helping them in any situation is one of the characteristics rooted in the Iranians' culture.Setting codes of ethics in sports clubs has helped to better engage in social responsibility activities.Having a team identity has a huge impact on doing social responsibility activities in sports.

Philanthropy
One of the managers holds that social activities of clubs sometimes contribute to consistency among different team fans regardless of club color and brand.For instance, the income from the ticket sale of one of our matches was dedicated to one of the charities.Following the announcement through media outlets, fans attended the stadium for support regardless of the club name.

Social Education
Our club has made an effort to establish the sports academy in all areas of the country.Our goal is to help children who live in deprived areas learn as well as discover new sporting talents.In some cases, coaches and athletes have made a contribution to deprived children's education and sponsored their education.

Health
Creating campaigns to help specific patients (like butterfly disease, autism, MS, etc.), in addition to raising their life expectancy among people that it will prevent many mental disorders and improve the level of health in the community.

Communication
Having the effective communication and information networks leads to create positive public opinion and establishes and extends mutually beneficial relationships between the club and the public.

''Green'' management
Our club is the first club in the field of environmental protection.We have taken a big step in this direction by providing clothing with animal protection logos and conducting forest and environmental protection campaigns.We have named a day as a day without a car on which employees, athletes, and coaches are asked not to use private vehicles on this day.

Policy Legal
Transparency of player and coach contracts and club's financial records for the community is one of the important issues that has a huge effect on fan trust and loyalty and increases financial capital.
Respect for the national rules (e.g., paying tax) and adherence to international law (e.g., federation rules) have an impressive effect on the club image in the community.

Politics
The political men present in the club has led to the creation of sources of emotional and financial support (according to one manager).One of the major problems in our club is [internationallyimposed] sanctions which result in many matches being cancelled, a lack of proper equipment, and absence of athletes in international matches.

Economic Internal revenuegenerating
Our club started a plan to support national goods in partnership with manufacturing industries, considering the number of fans and great social capital it has.As a result, a way was opened to create jobs in the country.

External revenuegenerating
Our club's social activities lead many sponsors and stakeholders (e.g., including banks, sports brands, etc.) to support our team.In addition, they want to show their sense of belonging to society and outstrip other competitors in goodwill, reputation, attracting more financial gain and competitive advantage.

Institutional Staff
Charity activities lead to employee commitment to the organization.They feel satisfied.In fact, being useful in society and the organization can have undeniable effects.

Stakeholders
The profit and benefit of the club and its stakeholders have always considered in doing social responsibility activities.The Ministry of Sport and Youth asked us to report CSR records every year, therefore we need to evaluate our social activities periodically.Fans Some of our fans are of a specific stratum (i.e., mentally impaired, physical impaired).That's why we have considered special benefits for them (e.g., financial assistance, emotional support, and the preparation of welfare services and amenities for them).It will bring to them more community attention.

Structure
Clubs are faced with a variety of economic and social activities (training athletes, organizing professional competitions, charity activities, attention to supporters, presenting professional services etc.).It is not possible to provide these activities unless you have a professional structure in clubs.
and awareness campaigns to support child nutrition.As seen in previous research (e.g., Babiak & Wolfe, 2009;Filizo¨z & Fis xne, 2011;Walker & Heere, 2011), such engagement demonstrated how Iranian Premier League clubs, their players, and broader sport associations have sought to embrace and fulfill their moral obligations in the community.
In addition, this current research highlights that it is not possible to engage in social responsibility without regard given to the prevailing customs and common morals in the society and culture in question.With respect to the great issues in Iran, each club examined societal values and appraised their role and the inherent challenges in delivering meaningful CSR.Further, the uniqueness of the specific initiatives and application of CSR in Iran is partly explained by Babiak and Wolf's (2009) suggestion that CSR should be considered in terms of cultural norms and conventions, with consideration given to the community governing them, and with respect to their compliance.

Social Emphases in CSR
The second category related to the social issues in CSR and consisted of four concepts: education, health, communication, and ''green'' management.Education, in different forms, was found to be one of most important fundamentals of the CSR activities in Iranian Premier League clubs.It was reported that players, coaches, and clubs sometimes donate substantial funds for the explicit purpose of building schools so as to improve access and availability for the community (particularly for females).Educational contributions are also common in other global sport contexts with football clubs like Manchester United (Paramio Salcines et al., 2014;Rosca, 2011) investing heavily in education.Moreover, in their research about UEFA and social planning, Walters and Tacon (2011) highlight education as a key strategic priority.Taken together, this indicates that the value placed on education in CSR transcends cultural boundaries.
With respect to the concept of health, attention tended to focus on mental and physical health within the respective sporting communities of Iran.Indeed, healthfocused CSR activities of Iranian Premier League clubs were implemented in different ways that leveraged the popularity of the clubs and served to further enhance the value of their brands.Volleyball's Premier League involvement in the ''You are my hero'' campaign (aimed at raising money and awareness for the plight of seriously ill children) is one such example.Albeit differently focused, extensive anti-doping workshops were also a prominent feature in CSR, which is consistent with previous research findings noting anti-doping CSR work (Woolf et al., 2017).Prominent football organizations have been found to be similarly active in the area of health.For example, international bodies such as the Asian Football Confederation lead and support health campaigns (e.g., Protect the Goal campaign; multicountry football-based HIV prevention program; Afroozeh et al., 2017a).
The prominence of the communication concept in the social category reflects its status as a powerful tool for promoting and delivering the CSR activities of the clubs.Many communications in Iranian Premier League clubs were found to take place through social networks.However, as distinct from many other contexts, aspects of communication were more regularly actioned through religious and social institutions in Iran.For example, Iranian Premier League clubs hosted events on days of religious significance such as Eid.Via these different means, Iranian athletes and club administrators were seen to communicate well with the community and, in turn, were believed to have fostered an emotional connection with fans and the broader community.Albeit via different means, this finding is strengthened by existing research demonstrating the capacity of CSR communication strategies to garner further supporters and connect deeply in associated communities (Anagnostopoulos et al., 2014;Kolyperas & Sparks, 2011;Walker et al., 2010).Moreover, these results have the potential to link with communication approaches seeking to strengthen citizenship behaviors (i.e., prevent or reduce deviant behavior and increase civic participation; Moorman, 1991).
Finally, in Iran, many initiatives from sporting clubs have been directed toward environmental concerns or ''green'' management.This is directly attributable to the ''green environment directive'' developed by the Environment and Sustainable Development Office of the Ministry of Sports and Youth of Iran (Afroozeh, 2017a).Specific indicators (e.g., Isolation of consumable and non-drinkable water; Insulation of hot water pipes; Managing the use of recyclable paper) have been developed related to water usage, energy consumption, managing waste, use of office related items, transport, building/ stadium efficiency, and animal protection.Iranian Premier League clubs also participate in ''Earth Clean'' and ''Breathing the Earth'' campaigns.Adopting an environmental focus in CSR activities is also seemingly a common practice in sports more globally with megaevents such as the Football World Cup (e.g., the Green Goal of the 2006 FIFA World Cup; Schwery et al., 2011) and Olympic Games (e.g., Zero Waste Games Vision of the London 2012 Olympic Games; Dowling et al., 2013) receiving scholarly and public attention.

Policy Influences and Implications in CSR
The policy category relates to the ways in which sport has the capacity to draw legal and political sentiments Zargar and Rynne together in public ways.In this current research, the category of policy comprised legal and political issues, with the legal area being found to be paramount.For example, areas such as stakeholder rights, information flow and transparency, and club obligations regarding governance and bankruptcy, were all held to be relevant in Iranian Premier League clubs.Problematically, despite their reported importance, players and club administrators were often unfamiliar with relevant rules and legal obligations.As such there were regularly issues with domestic sport contracts and subsequent financial repercussions for the clubs.Frequent changes to relevant laws and club ownership appeared to add to the complexity of the situation.All of this points to a recommendation from Carroll (1979) that there is an organizational need to consider and clarify the obligations that the law imposes on them, in addition to the economic, moral, and altruistic tasks they engage in.Accordingly, it is suggested that the rule of law is an important factor that can affect CSR activities.
Moreover, with respect to the other concept of this category, there was found to be a high degree of political influence regarding the sports' abilities to integrate at a national level, apply sanctions, and attract public resources.In recent years, Premier League sports and competitions have become more widespread in Iran.Politicians have been increasingly inclined to associate themselves with sports for political gain.The embedding of politicians in Iranian sport has given rise to the notion that decisions about sport are highly political acts.While participants in this study noted that some sport policies have been developed and enacted to the benefit of clubs and players, in many cases it has been to the detriment.For example, the sanctions imposed in recent years in Iran have made it difficult for athletes to use facilities.

Economic Imperatives and Drivers in CSR
The economic category of Iranian Premier League sporting clubs involved internal and external revenue generation.The category and its concepts were linked to each club's ''brand'' with respect to business opportunities, connections with the private sector, as well as the ability of clubs to attract sponsors, government support, and other promotion outside of the club.In addition, Iranian Premier League clubs were involved in the creation of business ventures, promotion of opportunities for athletes, and processes of privatization.It was reported that engaging in CSR activities had positive effects on economic indicators primarily with respect to the value of the team ''brand'' as well as in relation to more direct indicators of financial performance.
The strength of the economic category within this research is somewhat at odds with the work of Exterjt (2004), who found that CSR activities do not affect success with respect to financial performance.However, there are researchers who believe that long-term social responsibility activities can lead to financial success (e.g., Hamil & Morrow, 2011;Lin et al., 2009;Paramio Salcines et al., 2014).In addition, a number of scholars have noted the potentially positive impact CSR can have on brand value (e.g., Blumrodt et al., 2012;Hamil & Morrow, 2011) and financial revenue (e.g., Baena, 2018;Rowe et al., 2018).Indeed, Lin et al. (2009) argue that most companies use CSR as a strategy for sustainable business development.What is not clear in this research is whether this was the fundamental driver in the CSR activities of any of the Iranian Premier League clubs.
One aspect in the current research worthy of further note is the shift from government funding to a requirement for increased private-sector support in recent years.This was reported to have caused budget deficits and financial crises in a number of Iranian Premier League clubs.Further complicating the situation is that the culture of marketing and sponsorship is in its formative stages in Iran.Therefore, the scarcity of established protocols, lack of policy infrastructure, and limited legal provisions mean that there is little available guidance and few regulations regarding attracting private-sector support in Iranian sports clubs.

Institutional Factors in CSR
The institutional category includes staff, stakeholders, fans, and the organizational structure.Overall, these concepts were reflective of the notion that Iranian Premier League clubs must consider human capital in carrying out their respective CSR activities.These clubs sought to develop their staff through education, training, and welfare initiatives for increasing social and intellectual capital within the organization.This is in keeping with the approach of globalized companies described by Duff (2016) who prioritize CSR and have employee development as a key strategy.In this regard, Iranian Premier League clubs can be seen to be responsible for training employees and managers, as well as the core business of training their players.
The institutional category also extended beyond staff, incorporating concepts related to other stakeholders and fans.By establishing special committees specifically responsible for CSR and creating community associations in the form of ''think groups,'' these clubs were able to boost social activities related to CSR.Through such activities, clubs attracted more volunteers, and this strengthened their capacity for outreach through CSR, increasing the fan base and attracting positive community attention for the clubs.A number of these elements align with the findings of researchers who highlight the adoption of structures of professionalization as a prerequisite for development (Heinze et al., 2014).In keeping with the work of other scholars (e.g., Babiak et al., 2018;Fifka & Jaeger, 2020), the existence of an appropriate organizational hierarchy, especially in the marketing sector of the clubs, can be seen as another aspect of this institutionalized approach to CSR in Iran.

Conclusions
Sporting organizations are increasingly being expected to satisfy the needs of internal and external stakeholders as well as consider their impact on social and environmental issues, in addition to their primary function of delivering high-quality sporting performances.This is complex and context specific work.Hence, this research sought to gain a breadth of understanding regarding the practices in Iranian Premier League sporting clubs.Despite the admittedly descriptive nature of this work, in such an under-researched and newly-emerging area of endeavor it is necessary to conduct basic research establishing foundational models of understanding (e.g., Figure 1) that are not entirely reliant on the established research bases in westernized contexts.
Overall, effective CSR activities were held to have a positive influence on the clubs' brand through public promotion and the development of a positive profile within the community.The resultant creation of goodwill between the club and the community impacted the attraction and development of a variety of stakeholders, empowerment individuals and community groups, and provided incentivized progress through the establishment of public trust among the strata.Accordingly, based on the developed model, club managers in Iranian sport are encouraged to design appropriate and functional strategies that prioritize CSR activities so as to empower clubs to contribute to matters that are meaningful to their respective communities.This, in turn, is suggested to lead to the greater commitment by the community to the Premier League club.
In this process, interactions between the club and the community may lead to emotional and collective behavior, consistent with the values and norms of the group.These interactions mean that athletes, supporters, and other stakeholders can enjoy the emotional support that comes from a collective.According to Moorman (1991), such social activities also enhance citizenship behavior, including reductions in deviant behaviors and increases in civic participation.A variety of social development outcomes found in this research are supported by earlier work (Kolyperas & Sparks, 2011;Prado-Lorenzo et al., 2008) suggesting that CSR and the resultant social activities have the potential to improve social well-being within the organization and community more broadly.

Limitations and Future Directions
An important limitation of this current work is that there are no other foundational studies related to CSR in Iranian sport that could be drawn upon in the conception and conduct of this work.The implication is that this work has tended to be descriptive rather than being able to offer more in-depth and nuanced analyses.Nevertheless, this exploratory research provides some basis for future CSR research in the Iranian context.In addition, there were some disagreements related to the nature and definition and category of CSR between managers of the Iranian Premier League clubs.Additionally, the lack of transparency in some clubs led to contradictions emerging between accounts of faculty members, industry experts, and managers regarding the current state of CSR.While this was navigated by the lead researcher, it represents a point of contention in the current work as there was not always unanimous consensus.As a result, we call for further research exploring the category of CSR identified in this research.
What is clear through this research is that in proposing the CSR priorities for each club, there is a need to first make explicit the priorities and objectives of the club and the specific and local desires of the target communities.In short, each club must engage in CSR initiatives based on what is already known about the quality conduct of CSR, through an exploration of emerging possibilities, and with due consideration given to the club's priorities.Therefore, we recommend structured reflection and systematic planning through the establishment of advisory committees.Moreover, decisions may be taken with regard to the findings of this research and within a framework of benevolent approaches and managerial marketing.
This work would not have been possible without the financial support of the Islamic Azad University, South Tehran Branch.I am especially indebted to my colleague, who has been supportive of my career goals and who worked actively to provide me with the protected academic time to pursue those goals.His immense knowledge and plentiful experience have encouraged me in all the time of my academic research and daily life.I am grateful to all of those with whom I have had the pleasure to work during this and other related projects.Each of the members of my sports organizations has provided me extensive personal and professional guidance and taught me a great deal about both scientific research and life in general.I also appreciate all the support I received from the rest of my family.

Figure 1 .
Figure 1.Model of Iranian social responsibility for sport.