OICC Press Agricultural Marketing and Commercialization 2676-7570 9 1 2025 06 30 Measuring the impact of Social and Environmental Commitments on ROA in Cement Companies 10.57647/j.amc.2025.090105 EN Erfan Dehnavi Department of Accounting, Isl.C., Islamic Azad University, Islamshahr, Iran Somayeh Shokravi Department of Accounting, Isl.C., Islamic Azad University, Islamshahr, Iran Seyed Jalal Ahmadi Department of Accounting, Isl.C., Islamic Azad University, Islamshahr, Iran Journal Article 2025 06 30 The purpose of this study is to propose a model for assessing the impact of environmental social commitments on the return on assets (ROA) in cement industry companies listed on the Tehran Stock Exchange, considering the moderating role of board independence. In this research, the independent variables include the environmental social commitments of cement companies and the agency theory factor (board independence). The dependent variable is the return on assets, while firm size, financial leverage, and age are the control variables. The study utilizes data from 36 cement companies listed on the Tehran Stock Exchange over a five-year period from the beginning of 2019 to the end of 2023. The hypotheses are tested using multiple regression analysis with panel data methodology under fixed effects. The results reveal a significant and positive relationship between environmental social commitments and return on assets. Furthermore, the findings of the second hypothesis confirm that board independence, as a factor in agency theory, moderates the relationship between environmental social commitments and return on assets.