Long-Term Institutional Investors and social

the investment horizons of institutional investors can affect monitoring incentives which might ultimately make an impact on firm CSR decisions. Hence, this paper investigates the effects of institutional investor’s investment horizons on CSR activities.This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2018. By screening, 152 sample companies were identified.For testing of research hypotheses, multivariate linear regression has been used based on panel data.results show that longer investment horizons short term While short term investment horizons Leads to a reduction in social responsibility.  Further, active long-term institutions increase CSR whereas passive long-term institutions have no significant effect.results suggest that investors with longterm horizons have more incentives to monitor their firms which leads managers to engage in more vigorous CSR activities.