مسئولیت حاکم بر آن، عملکرد را تقویت می کند

The findings reveal that corporate governance significantly and positively influences both organizations' financial and non-financial performance but CG has a stronger influence on financial part. Moreover, moderation results reflected that strong CG strengthens the CSR-performance link and vice versa. So organizations need to have strong governance for optimizing CSR benefits. This study contributes to contingency perspective of CSR-performance relationship.