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How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995–2020

Abstract

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.

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Notes

  1. 1.

    “Allah” is the Arabic word for God in Abrahamic religions. Muslims often refer to God as Allah (Huda 2019).

  2. 2.

    Compared with other religions (e.g., Christianity), the concept of servitude has a different meaning in Islam. Servitude is an important Islamic value in business (Graafland et al., 2006; Sadeq and Ahmad 2001). It implies having a service motive to engage in positive social behavior to follow God’s will (Abeng 1997; Graafland et al., 2006). Besides, Haniffa and Hudaib (2002) determined that Muslims should recognize work and business as a form of Ibadah (servitude to Allah, i.e., worship) to gain success in this world and the hereafter.

  3. 3.

    The Accounting and Auditing Organization for Islamic Financial Institutions is an independent industry body dedicated to the development of international standards applicable to Islamic financial institutions.

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Acknowledgements

The National Natural Science Foundation of China (No. 71972150) and National Social Science Foundation of China (20AGL004) are gratefully acknowledged for provision of support to this study. We are also thankful to the Editor and two reviewers who have helped tremendously in the revision process.

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Correspondence to Chengli Shu.

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Shu, C., Hashmi, H.B.A., Xiao, Z. et al. How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995–2020. J Bus Ethics (2021). https://doi.org/10.1007/s10551-021-04964-4

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Keywords

  • Islam
  • CSR
  • Systematic literature review
  • Citation analysis
  • Thematic analysis