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Corporate social responsibility is a business approach that takes into account ethic, people, community and environment, and is a complete strategy that enables the firm to improve its competitive position. In other word, following the institutional demands leads to social support and survival. The main purpose of this research is to investigate the impact of organization capabilities and industry structure on corporate social responsibility. This research is applied and correlational. Statistical community of the research consists of the listed companies in Tehran Stock Exchange. Using systematic delete sampling, 116 firms were chosen and their dates were collected by Rahavad-e-novin software and the financial statement and reports were reviewed, and then relationship was analyzed using structural equation modeling (SEM) and path analysis. The findings indicate that there are significant association between corporate social responsibility with internal organization elements including profitability and operating capability and industry structure elements including competition rate, industry and industry profitability.