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The purpose of this paper is to propose an improved economic value model for human resource valuation. For this purpose, the probability of promoting people to a higher position and the satisfaction coefficient of employees and customers have been computed by competency and Kano models.

In order to calculate the probability of promoting people to a higher position, competency model and questionnaire have been used. The satisfaction coefficient of employees and customers has been calculated as a factor influencing the survival of an individual in the organization by using the Kano model. For this purpose, two questionnaires have been designed; one was completed by the employees and the other by the customers. The proposed model has been examined in a consulting company in Iran.

The human resource value of the company under study has been estimated over 29bn rials (Iranian currency). The obtained results indicate that the proposed approach as an integrative monetary and nonmonetary measure can remove the limitations of the economic value model.

The proposed model helps organizations in managing their human capitals more effectively.

In this study, the Kano and competency models have been integrated with one of the common models of human resource valuation, i.e. the economic value model. The proposed integrated model seems more effective compared to the basic model of economic value model. Application of the proposed model within the context of Iran for the first time would constitute as potential for contribution to the knowledge of human resource management in the developing countries.

This paper investigated how perception of organization's social responsibility influenced employees' organizational commitment (OC). Besides, the moderation effect of importance of ethics and social responsibility (ICSR) has been investigated on the relationship.

Responses from 142 business professionals working in Iran have been investigated. Exploratory factor analysis, reliability assessment and regression were applied to analyze the data.

This research indicated that corporate social responsibility (CSR) positively influenced OC of employees. However, no moderation effect was observed in this study.

This study provided support for Turker's model in a different setting and added to the body of knowledge in this area by investigating Iranian context which has been rarely discussed in the literature.

The findings of this research confirmed that employees show higher commitment when working in socially responsible organization. It also showed that all the four categories of CSR examined in this study (CSR to social and non‐social stakeholders, CSR to employees, CSR to customers, and CSR to government) significantly affect OC.

The findings of this research confirmed that employees show higher commitment when working in socially responsible organization. It also showed that all the four categories of CSR examined in this study (CSR to social and non‐social stakeholders, CSR to employees, CSR to customers, and CSR to government) significantly affect OC.

Given that most of previous studies on CSR‐OC relationship are conducted in Western and European settings, this study provides insights from a culturally different context by examining the relationship in a developing country where CSR is still at its infancy levels. The paper also provides empirical support for a recently proposed CSR model and validates it in a different setting.

This paper aims to investigate corporate social responsibility (CSR) practices in Iran from the perspective of employees.

To achieve the objectives of this research, the perceptions of 142 Iranian employees were examined regarding the CSR practices of their respective organizations. The required data were collected using a questionnaire. Exploratory factor analysis was conducted to refine scale items and confirm the factorial structure of the scale applied. Descriptive statistics and a t‐test were used to analyze the data.

The paper unveils information about the current status of CSR in Iran from the perspective of employees, and shows that on average Iranian employees perceive their organizations to be committed to CSR, although the mean CSR scores were relatively low in all dimensions. Also, this research shows that while the four‐factorial structure of Truker's CSR scale was confirmed in the Iranian context, some of the items had to be removed from the original scale when measuring CSR.

The relatively low mean on the categories of CSR among Iranian organizations from the perspective of employees indicates the infancy level of CSR among Iranian organizations and calls for further awareness among Iranian organizations and managers about the issue of CSR. This research also shows that researchers need to be cautious when using CSR scales that have been developed in Western or European contexts to measure social responsibility activities of organizations in culturally different contexts such as the Middle East. A major limitation of this research pertains to sample size, which limits the generalizability of the findings to the whole country.

This research indicates the infancy level of CSR among Iranian organizations and calls for further engagement of Iranian organizations in social initiatives and community outreach endeavors.

Being among the first research studies of its kind to examine the CSR status in Iran, this study provides invaluable understanding and insights about the status of CSR in Iran, an important country in the Middle East. Furthermore, it validates and supports a recently proposed CSR scale by providing empirical findings from a culturally different context.