Organizations with a social position have responsibility and respond to society's demands according to ethical values in the form of management and strategic planning. The aim of the current research is to study social responsibilities in Gol Gohar Mining and Industrial Company based on the foundational data theory approach. Semi-structured in-depth interviews were used to collect information and data analysis was done by coding method. Sampling was done theoretically and purposefully, so that while conducting open interviews with 8 experts, a set of primary themes was collected during the recoding process and categories were extracted from them. In the central coding stage, the link of these categories was determined under the headings of causal conditions, central phenomenon, strategies, contextual conditions, intervening conditions and consequences. By analyzing the interviews in the first stage, 321 primary codes were obtained and 24 central codes were extracted in selective coding. According to the findings of the research, helping fast-yielding companies, specialized training courses, expanding public relations, and building cultural centers have the highest frequency. The value of the coefficient determining the central code of responsibility towards people is higher than other central codes, and the significance of the regression weights indicates the convergent validity of the model at the confidence level of 99%.