Analyzing the Juridical reasons of corporate social responsibility in private sector with an emphasis on the necessity of paying Khums

Organizations act as a link between the individual and society and are considered as one of the most basic components of social configuration of modern human beings which need society and people to ensure access to basic survival needs. On the other hand, these organizations as legal entities are responsible to be responsive towards the demands of society. The concepts such as corporate social responsibility and its dimensions and components have attracted the attention of many researchers. This study was conducted to analyze the juridical reasons of corporate social responsibility in private sector with an emphasis on the necessity of paying Khums. According to Ahl al-Bayt view, the necessity of Khums in business profitability and all human revenues is simply proved, but the extent of paying Khums has been generally stated and it has not mentioned who should pay this Khums. It is taken directly from the religious texts that the focal point is the profit which is obtained from trade and business and therefore khums is not related to special group or individual. It is not necessary to oblige the tradesman to any religious orders because Khums is obligatory on possessions/profits owned by a person which are achieved from private organizations or not. Regarding the importance of financial gain and the required conditions related to Khums, It seems that everyone who has a profit or revenue will be obliged to pay Khums whether he has real or legal entity.