How spirituality affects individuals’ attitudes towards corporate social responsibility: a moderated mediation model

Abstract

Research on individuals’ attitudes toward corporate social responsibility (CSR) from a micro level has increasingly emerged in recent years, yet the role of spiritual values and principles has been ignored as its antecedents in extant literature. To fill the research gap, we examine the relationship between spirituality and individual CSR attitudes and further analyze this relationship by revealing the mediating role of idealism and the moderating role of relativism. Data were gathered from a two-wave survey conducted in Pakistan and 147 questionnaires were collected. The results indicate that spirituality is positively related to CSR attitudes, and this relationship is mediated by idealism. Relativism strengthens not only the positive relationship between spirituality and idealism but also the indirect relationship between spirituality and CSR attitudes via idealism. The findings contribute to the research on the micro-foundations of CSR by taking spirituality into account. Theoretical and practical implications for future research are also discussed.