The sizeable theoretical and empirical literature on corporate social responsibility and business ethics in Western, developed economies indicates that the topic has attracted significant interest from academics and practitioners. There is, however, less evidence of the practice of CSR and business ethics in non-Western, transition economies, as insufficient attention is paid to the contextual specifications and underlying processes that may lead to different versions of CSR. Therefore, this paper examines the practice and sense-making of CSR and business ethics from the (...) perspective of the fertile and under researched post-communist context of Central and Eastern Europe, to join the growing academic debate about the impact of cultural and historical traditions on the practice and sense-making of CSR and business ethics in non-Western contexts. The study adopts a particular focus on the post-communist and under researched context of Bulgaria where CSR is still a relatively new phenomenon. By following an exploratory research design and by collecting qualitative data from 34 executives employed by public and private sector organisations in Bulgaria, the study finds that the local business environment is composed of a complex mix of various institutionalised pressures and challenges that predispose organisations to adopt a particular approach to CSR, ethical misconduct and CSR-washing. Apart from the significant contributions related to the practice, understanding and contextualisation of CSR in non-Western countries, the study also identifies challenges of business ethics in transition economies and adds depth to the emerging literature on CSR-washing by proposing a model for neo-communist CSR-washing. The study also offers contributions for practitioners and policy-makers. (shrink)

There is a considerable scholarly discussion regarding how Islamic values influence CSR, but prior studies remain fragmented and scattered across several fields. This paper, therefore, aims to offer a more comprehensive understanding of the impacts of Islamic values on CSR by conducting a systematic literature review of 84 relevant publications from 1995 through 2020. The results of a thematic analysis show that there are four underlying themes to consider when explaining the influence of Islamic values on CSR: (1) Islamic narratives (...) promoting CSR, (2) Islam-based CSR, (3) Islamic financial institutions as enablers of CSR, and (4) stakeholders’ perspectives on how Islamic values influence CSR. This study contributes to the CSR literature by providing a systematic understanding of how Islamic values influence CSR and by identifying current challenges and promising directions for future exploration along this line of inquiry. (shrink)

This study examines the practice of corporate social responsibility (CSR) during COVID-19. Little is known about how organizations practice CSR during acute exogenous crises. Overlooking how CSR practices change during a crisis matters because organizations are compelled into trade-offs that carry implications for their CSR initiatives. Analysis of interview data with CSR managers, from 21 Dubai-based business organizations during COVID-19, uncovers changes in the content and process of CSR during the pandemic. The results show that the practice of CSR underwent (...) a fundamental change in focus as organizations shifted to an employee-centric model of CSR and away from an environmental one. Measures placed on organizations and society to combat the pandemic also led to a recalibration of stakeholder and issue salience, with notable effects on CSR that challenge the capability of the power–legitimacy–urgency framework to anticipate these shifts. We consider the impacts associated with the shift in the content of CSR initiatives and process of their implementation and discuss the implications of the findings for CSR theory, research, policy, and practice. (shrink)

This paper considers how a Shi’a Islamic perspective of wisdom can inform contemporary business ethics theory. Given the growing business ethics literature that adopts an Islamic orientation, it is vital that Islamic tenets in a business context are established. Thus, this paper thoroughly researches the tenets of Shi’a wisdom theory using a hermeneutic analysis, guided also by Iranian theological scholars of ancient Persian and Arabic foundational texts, to provide a comprehensive explanation of the foundations of Shi’a faith relevant to business (...) ethics. Having established the principles of Shi’a wisdom, we outline points of consonance and dissonance in comparison to the Western humanist, primarily Aristotelian, orientations to wisdom. Although identifying apparently irreconcilable differences, this analysis reveals important elements of Shi’a wisdom theory that can significantly invigorate and influence business ethics theory. (shrink)