Religiosity, CSR Attitudes, and CSR Behavior: An Empirical Study of Executives’ Religiosity and CSR

Abstract

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility (CSR), and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity.

This is a preview of subscription content, access via your institution.

We’re sorry, something doesn't seem to be working properly.

Please try refreshing the page. If that doesn't work, please contact support so we can address the problem.

Notes

  1. 1.

    It is important to make a distinction between spirituality and religiosity. Spirituality is concerned with qualities of the human spirit, including positive psychological concepts, such as love and compassion, patience, tolerance, forgiveness, contentment, personal responsibility, and a sense of harmony with one’s environment (Fry et al. 2011). Religiosity is concerned with a system of beliefs, feelings and behaviours such as prayers, rites and ceremonies (Fry and Slocum 2008; Cornwall et al. 1986). Fry and Slocum (2008) state that translating religion into workplace spirituality can foster zealotry at the expense of organizational goals, offend constituents and customers, and decrease morale and employee well being.

  2. 2.

    In literature, the concept of corporate social performance (CSP) is often used for behavioral aspects of CSR in terms of the observed CSR policies, processes and outcomes of a company’s activities (Crane et al. 2008), whereas the definitions of CSR also depend on motivation, meaning that it is the intent of an activity that counts.

  3. 3.

    The main religion within the Netherlands, as well as in the world, is Christianity. This is reflected by our research sample consisting of 80% Christians, although the percentage of Protestants is relatively high [48%, while the other 32% Christians within the sample are either Roman Catholic (18%) or Evangelical (14%)]. This is due to the fact that two of the three employers’ organizations in our research have a Protestant identity, thereby attracting Protestant members. The percentage of non-religious executives in our research sample is relatively low (11% while this is 40% for the Netherlands). The Christian identity of the employers’ organizations has therefore led to a bias in the research sample. This was intentional, because these organizations were among the three largest non-sector specific employers’ organizations within the Netherlands, and because the subject of our research, the relationship between religiosity and CSR, is better served by analyzing a religious sample than a non-religious sample.

  4. 4.

    Zhao et al. (2010) emphasize the condition that the mediator variable has to be distinct from the dependent and independent variables. In our model, this requirement has been met as CSR attitude is clearly different from religiosity and CSR behavior as has been shown by the definition and operationalization of these variables.

  5. 5.

    For a macro that allows an easy application of bootstrap technique proposed by Preacher and Hayes (2008) in SPSS, see http://www.afhayes.com/spss-sas-and-mplus-macros-and-code.html.

  6. 6.

    Zhao et al (2010) distinguish competitive mediation from complementary mediation. In the latter case, the signs of the mediation paths (and the direct effect if applicable) are equal. In the first case, the mediation paths (and the direct effect) have different signs and then the total effect may be close to zero.

References

  1. Agle, B. R., & Van Buren, H. J., III. (1999). God and Mammon: The modern relationship. Business Ethics Quarterly, 9(4), 563–582.

    Google Scholar 

  2. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

    Google Scholar 

  3. Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs: Prentice Hall.

    Google Scholar 

  4. Ajzen, I., & Fishbein, M. (2005). The influence of attitudes on behavior. In B. Albarracin, T. Johnson, & M. P. Zanna (Eds.), The handbook of attitudes (pp. 173–221). Mawah: Erlbaum.

    Google Scholar 

  5. Albaum, G., & Peterson, R. A. (2006). Ethical attitudes of future business leaders: Do they vary by gender and religiosity? Business & Society, 45(3), 300–321.

    Google Scholar 

  6. Allport, G. W., & Ross, J. M. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432–443.

    Google Scholar 

  7. Anderson, M. L. (1988). Thinking about women: Sociological perspectives on sex and gender. New York: MacMillan Publishing.

    Google Scholar 

  8. Anderson, E. (1993). Value in ethics and economics. Cambridge: Harvard University Press.

    Google Scholar 

  9. Angelidis, J., & Ibrahim, N. (2004). An exploratory study on the impact of degree of religiousness upon an individual’s corporate social responsiveness orientation. Journal of Business Studies, 51(2), 119–128.

    Google Scholar 

  10. Armstrong, J. C., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14(August), 396–402.

    Google Scholar 

  11. Aupperle, K., Carroll, A., & Hatfield, J. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal, 28(2), 446–463.

    Google Scholar 

  12. Bacharach, S. B., Bamberger, P. A., & Vashdi, D. (2005). Diversity and homophily at work: Supportive relations among White and African-American Peers. Academy of Management Journal, 48(4), 619–644.

    Google Scholar 

  13. Bakker, F. G. A., Groenewegen, P., & den Hond, F. (2005). A bibliometric analysis of 30 years of research and theory on corporate social responsibility and corporate social performance. Business & Society, 44(3), 283–317.

    Google Scholar 

  14. Barnett, T., & Schubert, E. (2002). Perceptions of the ethical work climate and covenantal relationships. Journal of Business Ethics, 36(3), 279–290.

    Google Scholar 

  15. Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.

    Google Scholar 

  16. Barro, R. J. (1999). Determinants of democracy. Journal of Political Economy, 107(6), 158–183.

    Google Scholar 

  17. Bass, B. M. (1990). Bass and Stogdill’s handbook of leadership. Theory, research and managerial applications. New York: Free Press.

    Google Scholar 

  18. Batson, C. D., & Flory, J. D. (1990). Goal-relevant cognitions associated with helping by individuals high on intrinsic, end religion. Journal for the Scientific Study of Religion, 29(3), 346–360.

    Google Scholar 

  19. Batson, C. D., Thompson, E. R., Seuferling, G., Whitney, H., & Strongman, J. A. (1999). Moral hypocrisy: Appearing moral to oneself without being so. Journal of Personality and Social Psychology, 77(3), 525–537.

    Google Scholar 

  20. Bekkers, R. H. F. P. (2003). Bijdrage der kerckelijken. In T. N. M. Schuyt (Ed.), Geven in Nederland 2003: Giften, legaten, sponsoring en vrijwilligerswerk (pp. 141–172). Houten-Mechelen: Bohn Stafleu Van Loghum.

    Google Scholar 

  21. Berenson, M. L., & Levine, D. M. (1989). Basic business statistics: Concepts and applications. Englewood Cliffs: Prentice Hall.

    Google Scholar 

  22. Bernard, H. R. (2000). Social research methods: Qualitative and quantitative approaches. London: Sage.

    Google Scholar 

  23. Bird, F. B. (1996). The muted conscience: Moral silence and the practice of ethics in business. Westport: Quorum Books.

    Google Scholar 

  24. Brammer, S., & Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1), 29–44.

    Google Scholar 

  25. Brammer, S., Williams, G., & Zinkin, J. (2007). Religion and attitudes to corporate social responsibility in a large cross-country sample. Journal of Business Ethics, 71(3), 229–243.

    Google Scholar 

  26. Brønn, P. S., & Vidaver-Cohen, D. (2009). Corporate motives for social initiative: Legitimacy, sustainability, or the bottom line? Journal of Business Ethics, 87(1), 91–109.

    Google Scholar 

  27. Brooks, A. C. (2004). Faith, secularism and charity. Faith & Economics, 43(Spring), 1–8.

    Google Scholar 

  28. Brown, S., & Taylor, K. (2007). Religion and education: Evidence from the National Child Development Study. Journal of Economic Behavior & Organization, 63(3), 439–460.

    Google Scholar 

  29. Brown, D. L., Vetterlein, A., & Roemer-Mahler, S. (2010). Theorizing transnational corporations as social actors: An analysis of corporate motivations. Business and Politics, 12(1), 1–37.

    Google Scholar 

  30. Buchholtz, A. K., Amason, A. C., & Rutherford, M. A. (1999). Beyond resources: The mediating effect of top management discretion and values on corporate philanthropy. Business & Society, 38(2), 168–187.

    Google Scholar 

  31. Carroll, A. B., & Buchholtz, A. K. (2003). Business & society: Ethics, sustainability, and stakeholder management. Mason: South-Western Publishing.

    Google Scholar 

  32. Chadwick, B. A., & Garrett, H. D. (1995). Women’s religiosity and employment: The LDS experience. Review of Religious Research, 36(3), 277–294.

    Google Scholar 

  33. Chewning, R. C., Eby, J. W., & Roels, S. J. (1990). Business through the eyes of faith. Leicester: Inter-Varsity Press.

    Google Scholar 

  34. Clark, J. W., & Dawson, L. E. (1996). Personal religiousness and ethical judgments: An empirical analysis. Journal of Business Ethics, 15(3), 359–372.

    Google Scholar 

  35. Cohen, J., Cohen, P., West, S. G., & Aiken, L. S. (2003). Applied multiple regression: Correlation analysis for the behavioral sciences (3rd ed.). Mahwah: Lawrence Erlbaum Associates.

    Google Scholar 

  36. Conroy, S. J., & Emerson, T. L. N. (2004). Business ethics and religion: Religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50(4), 383–396.

    Google Scholar 

  37. Cornwall, M., Albrecht, S. L., Cunningham, P. H., & Pitcher, B. L. (1986). The dimensions of religiosity: A conceptual model with an empirical test. Review of Religious Research, 27(3), 226–244.

    Google Scholar 

  38. Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12(2), 111–122.

    Google Scholar 

  39. Crane, A., McWilliams, A., Matten, D., Moon, J., & Siegel, D. (2008). Conclusion. In A. Crane, A. McWilliams, D. Matten, J. Moon, & D. Siegel (Eds.), The Oxford handbook of corporate social responsibility. Oxford: Oxford University Press.

    Google Scholar 

  40. Cullen, J. B., & Parboteeah, K. P. (2008). Multinational management: A strategic approach. Mason: South-Western Publishing.

    Google Scholar 

  41. Culliton, J. W. (1949). Business and religion. Harvard Business Review, 17(4), 265–271.

    Google Scholar 

  42. Curry-Roper, J. M. (1990). Contemporary Christian eschatologies and their relation to environmental stewardship. The Professional Geographer, 42(2), 157–169.

    Google Scholar 

  43. De Heus, P., Van der Leeden, R., & Gazendam, B. (1995). Toegepaste data-analyse. Technieken voor niet-experimenteel onderzoek in de sociale wetenschappen. Maarssen: Elsevier Gezondheidszorg.

    Google Scholar 

  44. De Jong, G. F., Faulkner, J. E., & Warland, R. H. (1976). Dimensions of religiosity reconsidered: Evidence from a cross-cultural study. Social Forces, 54(4), 866–889.

    Google Scholar 

  45. Dickson, M. A., & Littrell, M. A. (1996). Socially responsible behaviour: Values and attitudes of the alternative trading organisation consumer. Journal of Fashion Marketing and Management, 1(1), 50–69.

    Google Scholar 

  46. Dodd, S. D., & Seaman, P. T. (1998). Religion and enterprise: An introductory exploration. Entrepreneurship Theory and Practice, 23, 71–86.

    Google Scholar 

  47. Donahue, M. J. (1985). Intrinsic and extrinsic religiousness: The empirical research. Journal for the Scientific Study of Religion, 24(4), 418–423.

    Google Scholar 

  48. Dorff, E. N. (1997). Judaism, business and privacy. Business Ethics Quarterly, 7(1), 31–44.

    Google Scholar 

  49. Dougherty, K. D. (2003). How monochromatic is church membership? Racial-ethnic diversity in religious community. Sociology of Religion, 64(1), 65–85.

    Google Scholar 

  50. Dutch Social and Economic Council. (2001). Corporate social responsibility. Assen: Van Gorcum.

    Google Scholar 

  51. Epstein, E. M. (2002). Religion and business: The critical role of religious traditions in management education. Journal of Business Ethics, 38(1–2), 91–96.

    Google Scholar 

  52. European Commission. (2001). A sustainable Europe for a Better World: A European Union Strategy for Sustainable Development (COM 264 final, Brussels).

  53. Fazio, R. H. (2007). Attitudes as object-evaluation associations of varying strength. Social Cognition, 25(5), 603–637.

    Google Scholar 

  54. Feltey, K. M., & Poloma, M. M. (1991). From sex differences to gender role beliefs: Exploring effects on six dimensions of religiosity. Sex Roles, 25(3/4), 181–193.

    Google Scholar 

  55. Fishbein, M., & Ajzen, I. (1974). Attitudes towards objects as predictors of single and multiple behavioral criteria. Psychological Review, 81(1), 59–74.

    Google Scholar 

  56. Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention, and behavior: An introduction to theory and research. Reading: Addison-Wesley.

    Google Scholar 

  57. Fry, L. W., Hannah, S. T., Noel, M., & Walumbwa, F. O. (2011). Impact of spiritual leadership on unit performance. The Leadership Quarterly, 22(2), 259–270.

    Google Scholar 

  58. Fry, L. W., & Slocum, J. W. (2008). Maximizing the triple bottom line through spiritual leadership. Organizational Dynamics, 37(1), 86–96.

    Google Scholar 

  59. Fuj, E. T., Hennesy, M., & Mak, M. (1985). An evaluation of the validity and reliability of survey response data on household electricity conservation. Evaluation Review, 9(1), 93–104.

    Google Scholar 

  60. Gatersleben, B., Steg, L., & Vlek, C. (2002). Measurement and determinants of environmentally significant consumer behavior. Environment and Behavior, 34(3), 335–362.

    Google Scholar 

  61. Giacalone, R. A., & Jurkiewicz, C. L. (2003). Right from wrong: The influence of spirituality on perceptions of unethical activities. Journal of Business Ethics, 46(1), 85–97.

    Google Scholar 

  62. Goodpaster, K. E. (1983). The concept of corporate responsibility. Journal of Business Ethics, 2(1), 1–22.

    Google Scholar 

  63. Gorsuch, R. L., & McPherson, S. E. (1989). Intrinsic/extrinsic measurement: I/E-revised and single-item scales. Journal for the Scientific Study of Religion, 28(3), 348–354.

    Google Scholar 

  64. Graafland, J. J., Eijffinger, S. C. W., & Smid, H. (2004). Benchmarking of corporate social responsibility: Methodological problems and robustness. Journal of Business Ethics, 53(1–2), 137–152.

    Google Scholar 

  65. Graafland, J., Kaptein, M., & Mazereeuw-van der Duijn Schouten, C. (2006). Business dilemmas and religious belief: An explorative study among dutch executives. Journal of Business Ethics, 66(1), 53–70.

    Google Scholar 

  66. Graafland, J., Kaptein, M., & Mazereeuw-van der Duijn Schouten, C. (2007). Conceptions of god, normative convictions and socially responsible business conduct: An explorative study among executives. Business & Society, 43(3), 331–369.

    Google Scholar 

  67. Graafland, J., & Mazereeuw-van der Duijn Schouten, C. (2007). The heavenly calculus and socially responsible business conduct: An explorative study among executives. De Economist, 155(2), 161–181.

    Google Scholar 

  68. Graafland, J., & Van der Ven, B. (2006). Strategic and moral motivation for corporate social responsibility. The Journal of Corporate Citizenship, 22(Summer), 111–123.

    Google Scholar 

  69. Guiso, L., Sapienza, P., & Zingales, L. (2003). People’s opium? Religion and economic attitudes. Journal of Monetary Economics, 50(1), 225–282.

    Google Scholar 

  70. Guth, J. L., Green, J. C., Kellstedt, L. A., & Smidt, C. E. (1995). Faith and the environment: Religious beliefs and attitudes on environmental policy. American Journal of Political Science, 39(2), 364–382.

    Google Scholar 

  71. Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analyses. Englewood Cliffs: Prentice Hall.

    Google Scholar 

  72. Halman, L., Luikx, R., & Van Zundert, M. (2005). Atlas of European values. Leiden: Koninklijke Brill NV.

    Google Scholar 

  73. Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193–206.

    Google Scholar 

  74. Hansen, D. E., Vandenberg, B., & Patterson, M. L. (1995). The effects of religious orientation on spontaneous and nonspontaneous helping behaviors. Personality and Individual Differences, 19(1), 101–104.

    Google Scholar 

  75. Heath, W. C., Waters, M. S., & Watson, J. K. (1995). Religion and economic welfare: An empirical analysis of state per capita income. Journal of Economic Behaviour and Organization, 27(1), 129–142.

    Google Scholar 

  76. Hill, R. J. (1990). Attitudes and behavior. In M. Rosenberg & R. H. Turner (Eds.), Social psychology: Sociological perspectives (pp. 347–377). New Brunswick: Transaction Publications.

    Google Scholar 

  77. Hood, R. W., Hill, P. C., & Spilka, B. (2009). The psychology of religion: An empirical approach (4th ed.). New York: Guilford.

    Google Scholar 

  78. Hunt, S. D., & Vitell, S. J. (2006). The general theory of marketing ethics: A revision and three questions. Journal of Macromarketing, 26(2), 143–153.

    Google Scholar 

  79. Ibrahim, N. A., Howard, D. P., & Angelidis, J. P. (2008). The relationship between religiousness and corporate social responsibility orientation: Are there differences between business managers and students? Journal of Business Ethics, 78(1–2), 165–174.

    Google Scholar 

  80. Ibrahim, N. A., Rue, L. W., McDougall, P. P., & Greene, G. R. (1991). Characteristics and practices of “christian-based” companies. Journal of Business Ethics, 10(2), 123–132.

    Google Scholar 

  81. Jenkins, H. (2006). Small business champions for corporate social responsibility. Journal of Business Ethics, 67(3), 241–256.

    Google Scholar 

  82. Ji, C. C., Pendergraft, L., & Perry, M. (2006). Religiosity, altruism, and altruistic hypocrisy: Evidence from protestant adolescents. Review of Religious Research, 48(2), 156–178.

    Google Scholar 

  83. Kay, J. (1989). Human dominion over nature in the Hebrew Bible. Annals of the Association of American Geographers, 79(2), 214–232.

    Google Scholar 

  84. Kennedy, E. J., & Lawton, L. (1998). Religiousness and business ethics. Journal of Business Ethics, 17(2), 163–175.

    Google Scholar 

  85. Khavari, K. A., & Harmon, T. M. (1982). The relationship between the degree of professed religious belief and use of drugs. International Journal of the Addictions, 17(5), 847–857.

    Google Scholar 

  86. Kornhauser, M. E. (1994). The morality of money: American attitudes toward wealth and the income tax. Indiana Law Journal, 70, 119–170.

    Google Scholar 

  87. Lerner, L. D., & Fryxell, G. E. (1994). CEO stakeholder attitudes and corporate social activity in the Fortune 500. Business & Society, 33(1), 58–81.

    Google Scholar 

  88. Lipford, J. W., & Tollison, R. D. (2003). Religious participation and income. Journal of Economic Behavior & Organization, 51(2), 249–260.

    Google Scholar 

  89. Loe, T. W., Ferrell, L., & Mansfield, P. (2000). A review of empirical studies assessing ethical decision making in business. Journal of Business Ethics, 24(3), 185–204.

    Google Scholar 

  90. Ludwig, T. M. (2001). The sacred paths. Upper Saddle River: Prentice Hall.

    Google Scholar 

  91. Luthar, H. K., DiBattista, R. A., & Gautschi, T. (1997). Perception of what the ethical climate is and what it should be: The role of gender, academic status, and ethical education. Journal of Business Ethics, 16(2), 205–217.

    Google Scholar 

  92. Madden, K., Scaife, W., & Crissman, K. (2006). How and why small to medium size enterprises (SMEs) engage with their communities: An Australian study. International Journal of Non-Profit and Voluntary Sector Marketing, 11(1), 49–60.

    Google Scholar 

  93. Magill, G. (1992). Theology in business ethics: Appealing to the religious imagination. Journal of Business Ethics, 11(2), 129–135.

    Google Scholar 

  94. Manzer, L. L., & Miller, S. J. (1978). An examination of the value-attitude structure in the study of donor behavior. In R. J. Ebert, R. J. Monroe, & K. J. Roering (Eds.), 10th Annuals Conference American Institute for Decision Sciences (pp. 204–206). Columbia, MO: American Institute for Decision Sciences.

  95. McNichols, C. W., & Zimmerer, T. W. (1985). Situational ethics: An empirical study of differentiators of student attitudes. Journal of Business Ethics, 4(3), 175–180.

    Google Scholar 

  96. McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117–127.

    Google Scholar 

  97. Meglino, B. M., & Ravlin, E. C. (1998). Individual values in organizations: Concepts, controversies and research. Journal of Management, 24(3), 351–389.

    Google Scholar 

  98. O’Fallon, M. J., & Butterfield, K. D. (2005). A review of the empirical ethical decision-making literature: 1996–2003. Journal of Business Ethics, 59(4), 375–413.

    Google Scholar 

  99. Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403–441.

    Google Scholar 

  100. Parboteeah, K. P., Hoegl, M., & Cullen, J. B. (2007). Ethics and religion: An empirical test of a multidimensional model. Journal of Business Ethics, 80(2), 387–398.

    Google Scholar 

  101. Parboteeah, K. P., Hoegl, M., & Cullen, J. (2009a). Religious dimensions and work obligation: A country institutional profile model. Human Relations, 62(1), 119–148.

    Google Scholar 

  102. Parboteeah, K. P., Hoegl, M., & Cullen, J. (2009b). Religious groups and work values: A focus on Buddhism, Christianity, Hinduism, and Islam. International Journal of Cross Cultural Management, 9(1), 51–67.

    Google Scholar 

  103. Parkhe, A. (1993). Strategic alliance structuring: A game theoretic and transaction cost examination of interfirm cooperation. Academy of Management Journal, 36(4), 794–829.

    Google Scholar 

  104. Peterson, R. A. (1994). A meta-analysis of Cronbach’s coefficient alpha. Journal of Consumer Research, 21(2), 381–391.

    Google Scholar 

  105. Peterson, G. R. (2001). Think pieces, religion as orienting worldview. Zygon, 36(1), 5–19.

    Google Scholar 

  106. Pichon, I., Boccato, G., & Saroglou, V. (2007). Nonconscious influences of religion on prosociality: A priming study. European Journal of Social Psychology, 37(5), 1032–1045.

    Google Scholar 

  107. Podsakoff, P. M., Mackenzie, S. B., Lee, J. Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903.

    Google Scholar 

  108. Porter, M. E., & Kramer, M. R. (2011). Creating shared value: How to reinvent capitalism—And unleash a wave of innovation and growth. Harvard Business Review, 89(January–February), 2–17.

    Google Scholar 

  109. Preacher, K. J., & Hayes, A. F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, 40(3), 879–891.

    Google Scholar 

  110. Ramasamy, B., Yeung, M. C. H., & Au, A. K. M. (2010). Consumer support for corporate social responsibility (CSR): The role of religion and values. Journal of Business Ethics, 91(1), 61–72.

    Google Scholar 

  111. Reitsma, J. (2007). Religiosity and solidarity: Dimensions and relationships disentangled and tested. Ridderkerk: Ridderprint.

    Google Scholar 

  112. Renneboog, L., & Spaenjers, C. (2009). Where angels fear to trade: The role of religion in household finance. CentER Discussion Paper Series, No. 2009-34.

  113. Ruegger, D., & King, E. W. (1992). A study of the effect of age and gender upon student business ethics. Journal of Business Ethics, 11(3), 179–186.

    Google Scholar 

  114. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534–559.

    Google Scholar 

  115. Saiia, D. H., Carroll, A. B., & Buchholtz, A. K. (2003). Philanthropy as strategy: When corporate charity “begins at home”. Business & Society, 42(2), 169–201.

    Google Scholar 

  116. Saroglou, V., Pichon, I., Trompette, L., Verschueren, M., & Dernelle, R. (2005). Prosocial behaviour and religion: New evidence based on projective measures and peer ratings. Journal for the Scientific Study of Religion, 44(3), 323–348.

    Google Scholar 

  117. Schaubroeck, J. M., Hannah, S. T., Avolio, B. J., Kozlowksi, S. W., Lord, R. G., Treviño, L. K., et al. (2012). Embedding ethical leadership within and across organization levels. Academy of Management Journal, 55(5), 1053–1078.

    Google Scholar 

  118. Scheepers, P., & te Grotenhuis, M. (2005). Who cares for the poor in Europe? Micro and macro determinants of fighting poverty in 15 European countries. European Sociological Review, 21(5), 453–465.

    Google Scholar 

  119. Schmitt, N. (1996). Uses and abuses of coefficient alpha. Psychology Assessment, 8(4), 350–353.

    Google Scholar 

  120. Schwartz, S. H., & Huismans, S. (1995). Value priorities and religiosity in four western religions. Social Psychology Quarterly, 58(2), 88–107.

    Google Scholar 

  121. Tamari, M. (1997). The challenge of wealth. Business Ethics Quarterly, 7(1), 45–56.

    Google Scholar 

  122. Tarakeshwar, N., Swank, A. B., Pargament, K. I., & Mahoney, A. (2001). The sanctification of nature and theological conservatism: A study of opposing religious correlates of environmentalism. Review of Religious Research, 42(4), 387–404.

    Google Scholar 

  123. Thakur, S. C. (1969). Christian and Hindu ethics. London: George Allen and Unwin LTD.

    Google Scholar 

  124. Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization, 61(1), 81–109.

    Google Scholar 

  125. Treviño, L. K., Hartman, L. P., & Brown, M. (2000). Moral person and moral manager: How executives develop a reputation for ethical leadership. California Management Review, 42(4), 128–142.

    Google Scholar 

  126. Treviño, L. K., & Weaver, G. R. (2003). Managing ethics in business organizations: Social scientific perspectives. Stanford: Stanford University Press.

    Google Scholar 

  127. Viswesvaran, C., & Deshpande, S. P. (1996). Ethics, success, and job satisfaction: A test of dissonance theory in India. Journal of Business Ethics, 15(10), 1065–1069.

    Google Scholar 

  128. Vitell, A. J., Paolillo, J. G. P., & Singh, J. (2005). Religiosity and consumer ethics. Journal of Business Ethics, 57(2), 175–181.

    Google Scholar 

  129. Vitell, A. J., Paolillo, J. G. P., & Singh, J. (2006). The role of money and religiosity in determining consumers’ ethical beliefs. Journal of Business Ethics, 64(2), 117–124.

    Google Scholar 

  130. Vitell, A. J., Singh, J., & Paolillo, J. G. (2007). Consumers’ ethical beliefs: The roles of money, religiosity and attitude toward business. Journal of Business Ethics, 73(4), 369–379.

    Google Scholar 

  131. Voert, M. ter. (1994). Religie en het Burgerlijk-Kapitalistisch Ethos. Nijmegen: ITS, Stichting Katholieke Universiteit te Nijmegen.

    Google Scholar 

  132. Waddock, S., & Graves, S. (1997). The corporate social performance—Financial performance link. Strategic Management Journal, 18(4), 303–319.

    Google Scholar 

  133. Wang, H., Choi, J., & Li, J. (2008). Too little or too much? Untangling the relationship between corporate philanthropy and firm financial performance. Organization Science, 19(1), 143–159.

    Google Scholar 

  134. Warriner, G. K., McDougall, G. H., & Claxton, J. D. (1984). Any data or none at all? Living with inaccuracies in self-reports of residential energy consumption. Environment and Behavior, 16(4), 503–526.

    Google Scholar 

  135. Weaver, G. R., & Agle, B. R. (2002). Religiosity and ethical behavior in organizations: A symbolic interactionist perspective. Academy of Management Review, 27(1), 77–97.

    Google Scholar 

  136. Werbel, J. D., & Carter, S. M. (2002). The CEO’s influence on corporate foundation giving. Journal of Business Ethics, 40(1), 47–60.

    Google Scholar 

  137. White, L., Jr. (1967). The historical roots of our ecologic crisis. Science, 155, 1203–1207.

    Google Scholar 

  138. Williams, G., & Zinkin, J. (2010). Islam and CSR: A study of the compatibility between the tenets of Islam and the UN Global Compact. Journal of Business Ethics, 91(4), 519–533.

    Google Scholar 

  139. Wong, H. M. (2007). Religiousness, love of money, and ethical attitudes of Malaysian Evangelical Christians in business. Journal of Business Ethics, 81(1), 169–191.

    Google Scholar 

  140. Zhao, X., Lynch, J. G., Jr., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of Consumer Research, 37(August), 197–206.

    Google Scholar 

Download references

Acknowledgments

The authors would like to thank the Dutch Ministry of Economic Affairs, the employers’ association VNO-NCW, and the Science Shop of Tilburg University for their financial support. The authors also thank the editor and three anonymous reviewers for their helpful comments throughout the review process.

Author information

Affiliations

Authors

Corresponding author

Correspondence to Corrie Mazereeuw-van der Duijn Schouten.

Appendix: Variables and Measures

Appendix: Variables and Measures

Religiosity (Independent Variable)

Cognitive Aspects of Religiosity

  1. 1.

    Who or what determines good and evil?

    (Prevailing morality, autonomous man, God, other namely …)

  2. 2.

    Are human beings inclined to do good or evil?

    (Only good, mainly good, both good and evil, mainly evil, only evil)

  3. 3.

    Is life of human beings predestined?

    (Yes completely, mostly, partly, only for a small part, no not at all)

  4. 4.

    Is there a life after death?

    (Yes, maybe, I don’t know, no)

  5. 5.

    Do your actions at work influence your eternal destiny?

    (Yes, somewhat, only a little, no)

Intrinsic Religious Motivation

Please indicate: strongly disagree, disagree, neutral, agree, strongly agree.

  1. 1.

    I enjoy reading about my religion.

  2. 2.

    It doesn’t matter what believe as long as I am good.

  3. 3.

    It is important to me to spent time in private thought and prayer.

  4. 4.

    I have often had a strong sense of God’s presence.

  5. 5.

    I try hard to live all my life according to my religious beliefs.

  6. 6.

    Although I am religious I don’t let it affect my daily life.

  7. 7.

    My whole approach to life is based on my religion.

  8. 8.

    Although I believe in my religion many other things are more important in life.

Extrinsic Religious Motivation

Please indicate: strongly disagree, disagree, neutral, agree, strongly agree.

  1. 1.

    I go to church because it helps me to make friends.

  2. 2.

    I pray mainly to gain relief and protection.

  3. 3.

    What religion offers me most is comfort in times of trouble and sorrow.

  4. 4.

    Prayer is for peace and happiness.

  5. 5.

    I go to church mostly to spend time with my friends.

  6. 6.

    I go to church mainly because I enjoy seeing people I know there.

Behavioral Aspects of Religiosity

  1. 1.

    Please indicate: never, seldom, once a month, 2 or 3 times a month, at least once a week.

  2. 2.

    How often do you visit the regular meetings of your religious community?

  3. 3.

    How often do you participate in meetings of your religious community besides the regular meetings?

  4. 4.

    Please indicate: never, seldom, weekly, daily, several times a day

  5. 5.

    How often do you pray?

  6. 6.

    How often do you pray for your work in particular?

  7. 7.

    How often do you meditate?

Attitudes to CSR

  1. 1.

    It is important to perform in a manner consistent with …

    • A. … expectations of maximizing earnings per share.

    • B. … expectations of government and the law.

    • C. … the philanthropic and charitable expectations of society.

    • D. … expectations of societal mores and ethical norms.

  2. 2.

    It is important to monitor new opportunities that can enhance the organization’s …

    • A. … moral and ethical image in society.

    • B. … compliance with local, state, and federal statutes.

    • C. … financial health.

    • D. … ability to solve social problems.

  3. 3.

    It is important that good corporate citizenship be defined as …

    • A. … doing what the law expects.

    • B. … providing voluntary assistance to charities and community.

    • C. …doing what is expected morally and ethically.

    • D. … being as profitable as possible.

  4. 4.

    It is important to be committed to …

    • A. … being as profitable as possible.

    • B. … voluntary and charitable activities.

    • C. … abiding by laws and regulations.

    • D. … moral and ethical behavior.

  5. 5.

    It is important to …

    • A. … assist voluntarily those projects that enhance a community’s quality of life.

    • B. … provide goods and services that at least meet minimal legal requirements.

    • C. … avoid compromising societal norms and ethics to achieve goals.

    • D. … allocate organizational resources as efficiently as possible.

CSR Behavior

  1. 1.

    How often do you personally contribute more than required by law within your organization with respect to each of the different items (never, almost never, sometimes, often, always).

  2. 2.

    Safety and health of employees.

  3. 3.

    Training and development of employees.

  4. 4.

    Preventing abuses on the work floor.

  5. 5.

    Showing respect to suppliers.

  6. 6.

    Showing respect to customers.

  7. 7.

    Showing respect to competitors.

  8. 8.

    Offering equal opportunities to women.

  9. 9.

    Offering equal opportunities to immigrants.

  10. 10.

    Reintegration of disabled persons outside the company.

  11. 11.

    Increasing employee awareness of environmental sustainability.

  12. 12.

    Reduction of waste and/or pollution within your own company.

  13. 13.

    Reduction of waste and/or pollution within the supply chain.

  14. 14.

    Support for social projects in your local environment.

  15. 15.

    Support for social projects in the third world.

Rights and permissions

Reprints and Permissions

About this article

Cite this article

Mazereeuw-van der Duijn Schouten, C., Graafland, J. & Kaptein, M. Religiosity, CSR Attitudes, and CSR Behavior: An Empirical Study of Executives’ Religiosity and CSR. J Bus Ethics 123, 437–459 (2014). https://doi.org/10.1007/s10551-013-1847-3

Download citation

Keywords

  • Corporate social responsibility
  • Executives
  • Leadership
  • Religiosity
  • Stakeholders