Corporate social responsibility is a tortured concept. We review the current state of the art across a number of academic disciplines, from accounting to management to theology. In a world that is increasingly global and pluralistic, progress in our understanding of CSR must include theorizing around the micro-level processes practicing managers engage in when allocating resources toward social initiatives, as well as refined measurement of the outcomes of those initiatives on stakeholder and shareholder interests. Scholarship must also account for the (...) influence of diverse, and even maladaptive, stakeholders as well as more fully incorporate non-Western philosophical and economic perspectives. Based on this review, we pose five questions that scholars from each of these disciplines should address as the CSR field moves forward. We hope our questions provoke deeper thinking and greater rigor and attention to detail in this important area of business research. (shrink)

Ethical behavior among businesses has gained significant prominence in recent years. Survey evidence shows that Asian consumers demand for greater social responsibility among businesses. Thus, a deeper understanding of the factors that contribute to such a demand is useful. This study examines the influence of religiosity and values on corporate social responsibility (CSR) support among consumers in Hong Kong and Singapore. Primary data collected among consumers in these cities point to a significant direct relationship between religiosity and CSR support. In (...) Hong Kong, this attitude is due both to altruistic as well as for egotistical (or face saving) reasons. In Singapore, this is mainly due to the latter. The results imply that different motivations should guide CSR strategies in these two cities. (shrink)

Most definitions of the concept of stakeholder include only human entities. This paper advances the argument that the non-human natural environment can be integrated into the stakeholder management concept. This argument includes the observations that the natural environment is finally becoming recognized as a vital component of the business environment, that the stakeholder concept is more than a human political/economic one, and that non-human nature currently is not adequately represented by other stakeholder groups. In addition, this paper asserts that any (...) of several stakeholder management processes can readily include the natural environment as one or more stakeholders of organizations. Finally, the point is made that this integration would provide a more holistic, value-oriented, focused and strategic approach to stakeholder management, potentially benefitting both nature and organizations. (shrink)

The central question in this article is, on what ethical basis should we decide how to deal with nature? One important issue is whether a human-centered utilitarian perspective is sufficient to protect the environment and, if not, what alternatives are possible. A key philosophical problem concerns the extent to which inherent value can be ascribed to things that are not human, including animals, vegetation, and even land. Philosophers do not agree among themselves on these issues. This article proposes that an (...) environmental ethic should explicitly consider the consistency of our environmental actions with our values. A concluding discussion shows how a psychological theory of values may provide some insights into the way we think about ethical dilemmas. (shrink)

This paper looks at whether the tenets of Islam are consistent with the 'Ten Principles' of responsible business outlined in the UN Global Compact. The paper concludes that with the possible exception of Islam's focus on personal responsibility and the non-recognition of the corporation as a legal person, which could undermine the concept of corporate responsibility, there is no divergence between the tenets of the religion and the principles of the UN Global Compact. Indeed, Islam often goes further and has (...) the advantage of clearer codification of ethical standards as well as a set of explicit enforcement mechanisms. Focusing on this convergence of values could be useful in the development of a new understanding of CSR in a global context and help avert the threatened "clash of civilisations". (shrink)

This paper explores the relationship between religious denomination and individual attitudes to Corporate Social Responsibility (CSR) within the context of a large sample of over 17,000 individuals drawn from 20 countries. We address two general questions: do members of religious denominations have different attitudes concerning CSR than people of no denomination? And: do members of different religions have different attitudes to CSR that conform to general priors about the teachings of different religions? Our evidence suggests that, broadly, religious individuals do (...) not prioritise the responsibilities of the firm differently, but do tend to hold broader conceptions of the social responsibilities of businesses than non-religious individuals. However, we show that this neither true for all religious groups, nor for all areas of CSR. (shrink)

Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...) we provide strong and robust evidence that Buddhism is significantly positively associated with CER. This finding is consistent with the following view: Buddhism can serve as social norms to evoke the consciousness of social responsibility, and thereof strengthen CER. Our findings also reveal that the positive association between Buddhism and CER is attenuated for firms with higher law enforcement index. The results are robust to various measures of Buddhism and a variety of sensitivity tests. (shrink)

ABSTRACT:We examine the practice of nepotism in the Arab World and analyze how a rational-legal model of bureaucracy was never able to take hold. We draw upon ideas from institutional theory and related notions of legitimacy to provide an explanation of nepotism’s extraordinary persistence. Then we use arguments to speculate how the appearance of institutional entrepreneurs who are advocates for a new hybrid form of nepotism might begin to colonize a social space created by larger political and economic changes that (...) are sweeping the Arab World. Those entrepreneurs must persuade other members of an extended family that the current practice of nepotism is typically destructive of a firm’s competitive performance. In addition, they will argue that nepotism as currently practiced violates teachings of Islam. This second argument is likely to be particularly effective with an audience that sees Islam as a source of universal notions of justice and fairness. (shrink)

Egypt, a less affluent, predominantly Muslim country, suffers from numerous forms of environmental pollution, some severe. This study investigates pro-environmental behaviors of citizens in Cairo, Egypt’s largest metropolis, and studies the relationship between pro-environmental behavior and demographic variables, beliefs, values, and religiosity. Analysis shows that three types of pro-environmental behavior are present: Public Sphere, Private Sphere, and Activist Behavior, with the latter occurring less frequently. Importantly, the study identifies an ecocentric value among respondents which is correlated with Public Sphere Behavior. (...) It also confirms earlier research that characterized Egyptians’ perceptions of the environment as being set in the context of health and cleanliness. Religious teachings and religiosity are shown to be associated with pro-environmental behavior, thus lending support to the presence of an Islamic environmental ethic. (shrink)