Cover
Volume 7, Special Issue 4 (2026)

Published: August 25, 2026

Pages: 315-331

Research Article

The role of cultural tolerance in enhancing social responsibility among leaders in emerging organizations: A conceptual study

Abstract

The social responsibility of emerging organizations refers to the obligation of management to consider and respond to issues that extend beyond the organization’s administrative, economic, and legal requirements, in a manner consistent with social values and cultural tolerance. Management is composed of individuals who are responsible for routine decision-making and for formulating and implementing organizational policies. Accordingly, it can be argued that the ethical ideals and beliefs of these individuals, particularly their personal values, play an important role in shaping their decisions. Therefore, this study focuses on how cultural tolerance within organizations can contribute to creating and maintaining organizational cultures and a sense of social responsibility. These organizational cultures emphasize ensuring environmental and social sustainability. The study highlights the need for managers to pay greater attention to organizational social responsibility, particularly with regard to the influence of their personal values on their work through cultural tolerance. The first part discusses the concept of cultural tolerance and the relationship between values and organizational cultures within the context of Iraqi society. The second part provides a brief review of organizational social responsibility and explores the perceptions of participating managers, identifying the main thematic patterns embodied and adopted to achieve organizational objectives

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