Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers

Abstract

In this research, we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility (CSR) attitudes and behaviour. We defined four aspects of religiosity, four types of individual attitudes toward CSR, and five types of CSR behaviour. The empirical analysis of the responses of 274 questionnaires showed that there is a very different picture of the Islamic religiosity of the Egyptian managers, with low correlations between the cognitive, intrinsic, extrinsic, and behavioural aspects of religiosity. The results show that there are significant and negative impacts of Islamic religious beliefs on various types of CSR attitudes and behaviour. The joint mediating role of attitudes toward CSR is almost non-existent and Islamic religious beliefs exert a direct impact on CSR behaviour. Our findings offer important implications for CSR scholars to use a multidimensional measure to assess the religious beliefs of managers and their impacts on CSR attitudes. These findings also enhance business managers’ awareness of the interconnection of religiosity and CSR.

Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam

“…Moreover, our findings point out a question mark for the case of adopting the 17 UN SDGs in a developing country, Vietnam (Do these firms "pretend" to satisfy the stakeholders' expectations of social and environmental information or honestly act to progress their commitment toward the SDGs?). Therefore, future research may consider a large sample size (e.g., by using cross-country corporate data) or adopt qualitative research methods using questionnaires and/or semi-structured interviews to assess the impact of managers' religious beliefs, personal characteristics, and attitudes towards corporate sustainable development in different countries adopted and implemented the 17 UN SDGs, see, for example, Helfaya & Easa [98]. Secondly, since this is the case of Vietnam, the results should be applied with caution in different contexts.…”

Religiosity and corporate social responsibility: A study of firm‐level adherence to Christian values in the United States

“…Likewise, the different attitudes in Buddhist samples toward social issues like charity are attributed to the Buddhist principles of detachment (Brammer et al, 2007). The link between religiosity and CSR has also been recently studied for Islamic and cross‐cultural samples (Hassan et al, 2022; Helfaya & Easa, 2022; Lu & Castka, 2009; Rodríguez‐Domínguez & Gallego‐Alvarez, 2021). Furthermore, country‐level variations in religiosity and religious affiliations have been shown to influence attitudes toward ESG disclosures (Terzani & Turzo, 2020), and Eastern and Western religious beliefs have demonstrably differing effects on CEO behavior (Liao et al, 2019).…”