Introduction and Objective: The rule of law, by ensuring transparency and justice in financial performance, along with social responsibility, strengthens trust between stakeholders and society. Therefore, the main objective of this study was to determine the effect of the rule of law on financial performance with the role of social responsibility in the Endowment Organization of Fars Province.
Research Methodology: The research method was descriptive and correlational. The researcher-made questionnaire, the financial performance questionnaire of Li (2006) and the social responsibility questionnaire of Aribi and Zhao (2010) and Zhao, Haravi and Xiao (2005) were used. The population of this research included the employees of the Endowment Organization of Fars Province. The number of the statistical population of this research was uncertain and based on the Morgan table or Cochran formula, the sample size is at least 131. And their reliability was also confirmed by initial implementation in a sample of 25 people.The reliability coefficient of the questionnaires for the rule of law was estimated to be 0.72, financial performance 0.72 and social responsibility 0.75. The research hypotheses were tested using the structural equation method and with the help of Smart Pls software.
Findings: The rule of law has a significant effect on financial performance in the Endowment Organization of Fars Province. The rule of law has a significant effect on social responsibility in the Endowment Organization of Fars Province. The rule of law has a significant effect on financial performance through the mediation of social responsibility in the Endowment Organization of Fars Province.
Conclusion: Managing financial variables and strengthening corporate governance through the independence of the board of directors and the audit committee, while improving social responsibility, helps to improve the financial performance of the organization.