(Original Article)

Background: One of the most important factors in improving corporate citizenship is business ethics that several factors might affect on it. This article aims to explain the relationship between business ethics and corporate citizenship in regard to the role of social responsibility and corporate governance as mediators

Method: The method of study was correlation. Population of study includes all staffs of corporate company in Kurdistan province. Among all, 152 staffs were selected by simple random method as sample of study. Data were gathered by questionnaire. Data were analyzed by descriptive statistics, inferential statistics and path analysis model in LISREL software.

Results: The results of this study showed that business ethics directly and indirectly has significant relationship with corporate citizenship as well as business ethics indirectly have meaningful relationship with corporate citizenship through intermediary variables.

Conclusion: According to the data analysis, the strong adherence to the principles of ethical business in the population has led to the proper condition in their corporate citizenship. Formation of a Code of corporate citizenship based on business ethics provide necessary conditions for obtaining credit, competitive advantage and increase the productivity of the companies.