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Investigating the Impact of Different Religions on Corporate Social Responsibility Practices

A Cross-National Evidence

Bibliographic Data

ID7738825
AuthorsLuis Rodríguez-Domínguez (0000-0001-9607-5274, Instituto Multidisciplinar de Empresa, Universidad de Salamanca, Spain), Isabel Gallego-Alvarez (Instituto Multidisciplinar de Empresa, Universidad de Salamanca, Spain), Isabel Gallego Álvarez (0000-0001-5122-6104, Universidad de Salamanca, corresponding author)
Year2021
Volume55
Issue5
Pages497-524
Publication date2021-12-01
Open AccessYes
TypeARTICLE
VenueCross-Cultural Research (JOURNAL)
Journal identifiersISSN: 1069-3971 • E-ISSN: 1552-3578
PublisherSAGE Publications (PUBLISHER • US)
DOI10.1177/10693971211034446
OpenAlexW3189751650
LanguageEN
Citations received5
References cited65

The growing interest in the impact that organizations have on society has made Corporate Social Responsibility (CSR) a matter of extraordinary relevance. Religions are among the factors that may drive the adoption of more CSR practices and, as such, may play a significant role in their promotion. The aim here is to discover whether religions contribute to the development of a broader range of CSR initiatives on the basis of Stakeholder, and Legitimacy theories. We studied the impact of different religions on an index made up of 122 CSR practices that include social and environmental issues. We tested the hypothesis proposed through panel data models for a sample composed of 13,884 firm-year observations from 30 countries. Our findings suggest that certain religions, such as Christianity, Judaism, and Buddhism, have a positive influence on the adoption of CSR practices. Companies operating in countries with a high percentage of adherents to these religions are more prone to undertake CSR activities. However, Islam, Hinduism, and Folk religions record an inverse trend that evidences a negative link. JEL codes: M14, M16

Buddhism · Business · Corporate social responsibility · Environmental ethics · Geography · Hinduism · Islam · Judaism · Legitimacy · Political science · Politics · Promotion (chess · Public relations · Relevance (law · Sociology · Stakeholder · Stakeholder Theory · Corporate Social Responsibility Reporting · Islamic Finance and Banking Studies · Law · Religion, Society, and Development · Religious studies · Religious Studies

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    Open Access•Patrick Nanthambwe•Cogent Arts and Humanities•2026

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    Open Access•M Minkov, A Kaasa•Cross Cultural & Strategic…•2022

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  • Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting

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    Open Access•Kun Su•Corporate Social Responsibility…•2019

  • The Influence of Christian Religiosity on Managerial Decisions Concerning the Environment

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    Deborah E Rupp, Drew B Mallory•Annual Review of Organizational…•2015

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Citations per year1.25
Citation span2022 - 2026 (5)
Highly citedNo

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