Mohammad Kavousi Kelashami
Sakineh Fathipour

Firms have responsibilities beyond producing goods for a profit. These include contributing towards solving important social problems (Sawyer and Evans, 2010) and protecting the natural environment. The main objective of the present research is to evaluate the impact of small and medium corporate in Gilan province on their financial performance and competitive advantage through developing environmental supports. Therefore 195 corporates are chosen based on nonprobableapproach. Questionnaire is the tool chosen to measure the variablesthe result showed corporate social responsibility and financial performance was not found in desirable a state, however the two variables financial performance and competitive advantage were found to be in a desirable state.Research hypothesis are tested by structural equation technique. The results suggest that the social responsibility is positively related to financial performance and competitive advantage through environmental support development

corporate social responsibility, environmental supports, financial performance, competitive advantage,structural equation