Skip to main content
SpringerLink
Log in

Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East

  • Original Paper
  • Published:
Journal of Business Ethics Aims and scope Submit manuscript

Abstract

Academic research suggests that variances in contextual dynamics, and more specifically religion, may lead to disparate perceptions and practices of corporate social responsibility (CSR). Driven by the increased geopolitical and economic importance of the Middle East and identified gaps in knowledge, the study aims to examine if indeed there is a divergent form of CSR exercised in the region. The study identifies unique CSR dimensions and constructs presented through an empirical framework in order to outline the practice and perception of CSR in a context with strong Islamic beliefs. The framework goes beyond the platform of mere Islamic philanthropy and is based on CSR-stakeholder management practices. Following an exploratory research design and collecting interview data from representatives of 63 organisations from Saudi Arabia, the United Arab Emirates and Oman, the study offers a snapshot of the CSR reality from the perspective of those living the phenomenon. The results suggest that the practice and perception of CSR in the examined context are largely grounded in the areas of social and altruistic actions but they cannot be examined in isolation from the religious context of CSR operation. This focus is mainly attributed to the dominant role of Islam in the examined sample, which leads to forms of non-structured or semi-structured approaches to CSR. Apart from the theoretical advancements offered to the CSR literature, the study also provides contributions for practitioners and policy makers.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1
Fig. 2
Fig. 3

Similar content being viewed by others

Notes

  1. Religion is well recognised in the literature as a social construct (e.g. McNichols and Zimmerer 1985; Barnett and Karson 1987; Barnett et al. 1996).

  2. Corporate Social Responsibility | UAE: www.csruae.ae/en.

  3. PLCs (Publicly Listed Companies) is a sample group composed by domestic businesses listed on the local stock exchange markets.

  4. The European Commission definition of small and medium-sized enterprises (SMEs) is firms with up to 250 employees. https://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition_en.

  5. The author uses a capital “C” and a lower case “c” to differentiate discussions concerning the categories that have been developed in the data analysis (capital C) from general methodological discussions on categories (lower case “c”).

  6. According to Max Weber (1978):

    (1) instrumentally rational (zweckrational)—determined by rational expectations, motivation associated with security, a guarantee that something will happen with a very high certainty. The expected benefit will materialise at a certain point, normally not that long in the future.

    (2) value-rational (wertrational)—determined by a conscious belief in the value for its own sake of some ethical, aesthetic, religious, or other form of behaviour, independently of its prospects of success. There is no guarantee that a benefit will occur or when. If the respondents in this study expect some form of reward, that reward will be for their soul (as it will be received in the Heaven) not even in their lifetime, i.e. it is value based, not material.

References

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

    Google Scholar 

  • Agle, B. R., Donaldson, T., Freeman, E. D. M., Tensen, M. C., Mitchell, R. K., et al. (2008). Dialogue: Towards superior stakeholder theory. Business Ethics Quarterly, 18(2), 153–190.

    Google Scholar 

  • Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32(3), 836–863.

    Google Scholar 

  • Ahmad, N., Taiba, S., Kazmi, M. A., & Ali, H. N. (2015). Concept and elements of corporate social responsibility (CSR) and its Islamic perspectives: Mainstream business management concerns in Pakistan. Pakistan Journal of Social Sciences, 35(2), 925–934.

    Google Scholar 

  • Al-Abdin, A., Roy, T., & Nicholson, J. D. (2018). Researching corporate social responsibility in the Middle East: The current state and future directions. Corporate Social Responsibility and Environmental Management, 25(1), 47–65.

    Google Scholar 

  • Ali, M. S. (2004). The Holy Qura’ān. Surrey: Islam International Publications.

    Google Scholar 

  • Ali, J. A. (2014). Business Ethics in Islam. Cheltenham, UK: Edward Elgar.

    Google Scholar 

  • Allport, G. W. (1950). The individual and religion. New York: Macmillan.

    Google Scholar 

  • Annells, M. (1996). Grounded theory method: Philosophical perspectives, paradigm of inquiry, and postmodernism. Qualitative Health Research, 6(3), 379–393.

    Google Scholar 

  • Ararat, M., & Göcenoğlu, C. (2006). Drivers for sustainable corporate responsibility, case of Turkey. pp. 1–31. Retrieved Jan 1, 2019, from https://www.csr-weltweit.de/uploads/tx_jpdownloads/CSRTurkeyMDF5.pdf.

  • ASFA. (2018). Sunnah. Al-Sunnah Foundation of America. Retrieved Jan 1, 2019, from https://sunnah.org/wp/.

  • Atan, R., & Halim, N. A. A. (2012). The perception of Muslim consumers towards corporate social responsibility. British Journal of Economics, Finance and Management Sciences, 4(2), 65–80.

    Google Scholar 

  • Avolio, B. J., Walumbwa, F. O., & Weber, T. J. (2009). Leadership: Current theories, research, and future directions. Annual Review of Psychology, 60(2), 421–449.

    Google Scholar 

  • Barnett, J., & Karson, M. (1987). Personal values and business decisions: An exploratory investigation. Journal of Business Ethics, 6(5), 371–383.

    Google Scholar 

  • Barnett, T., Bass, K., & Brown, G. (1996). Religiosity, ethical ideology, and intentions to report a peer’s wrongdoing. Journal of Business Ethics, 15(11), 1161–1174.

    Google Scholar 

  • Basu, K., & Palazzo, G. (2008). Corporate social responsibility: A process model of sense-making. Academy of Management Review, 33(1), 122–136.

    Google Scholar 

  • Becker, H. S. (1990). Generalizing from case studies. In E. W. Eisner & A. Peshkin (Eds.), Qualitative inquiry in education: The continuing debate (pp. 233–242). New York: Teachers College Press.

    Google Scholar 

  • Becker-Olsen, K. L., Taylor, C. R., Hill, P., & Yalchinkaya, G. (2011). A cross-cultural examination of corporate social responsibility marketing communications in Mexico and the United States: Strategies for global brands. Journal of International Marketing, 19(2), 30–44.

    Google Scholar 

  • Beekun, R. I., & Badawi, J. A. (2005). Balancing ethical responsibility among multiple organizational stakeholders: The Islamic perspective. Journal of Business Ethics, 60(2), 131–145.

    Google Scholar 

  • Birks, M., & Mills, J. (2011). Grounded theory: A practical guide. Thousand Oaks, CA: Sage.

    Google Scholar 

  • Blowfield, M., & Frynas, J. G. (2005). Editorial: Setting new agendas: Critical perspectives on corporate social responsibility in the developing world. International Affairs, 81(3), 499–513.

    Google Scholar 

  • Bogdan, R. C., & Biklen, S. K. (1998). Qualitative research in education: An introduction to theory and methods. New York: Pearson Education Group.

    Google Scholar 

  • Bondy, K., Moon, J., & Matten, M. (2012). An institution of corporate social responsibility (CSR) in multi-national corporations (MNCs): Form and implications. Journal of Business Ethics, 111(2), 281–299.

    Google Scholar 

  • 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 

  • Branco, C. M., & Rodriques, L. L. (2007). Positioning stakeholder theory within the debate on corporate social responsibility. EJBO: Electronic Journal of Business Ethics and Organization Studies, 12(1), 5–15.

    Google Scholar 

  • Bryant, A., & Charmaz, K. (2007). The SAGE handbook of grounded theory. London: Sage.

    Google Scholar 

  • Burton, B. K., & Goldsby, M. (2009). Corporate social responsibility orientation, goals and behavior: A study of small business owners. Business & Society, 48(1), 88–104.

    Google Scholar 

  • Butterfield, K. D., Trevin, K. L., & Weaver, G. R. (2000). Moral awareness in business organizations: Influences of issue-related and social context factors. Human Relations, 53(7), 981–1018.

    Google Scholar 

  • Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946–967.

    Google Scholar 

  • Caprar, D. V., & Neville, B. A. (2012). “Norming” and “conforming”: Integrating cultural and institutional explanations for sustainability adoption in business. Journal of Business Ethics, 110(2), 231–245.

    Google Scholar 

  • Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497–505.

    Google Scholar 

  • Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.

    Google Scholar 

  • Carroll, A. B. (2004). Managing ethically with global stakeholders: A present and future challenge. The Academy of Management Executive, 18(2), 114–120.

    Google Scholar 

  • Carroll, A. B. (2016). Carroll’s pyramid of CSR: Taking another look. International Journal of Corporate Social Responsibility, 1(1), 3–26.

    Google Scholar 

  • Chapple, W., & Moon, J. (2005). Corporate social responsibility (CSR) in Asia: A seven-country study of CSR web site reporting. Business & Society, 44(4), 415–441.

    Google Scholar 

  • Charmaz, K. (1995). Grounded theory. In J. A. Smith, R. Harre, & L. Langenhove (Eds.), Rethinking methods in psychology (pp. 27–49). London: Sage.

    Google Scholar 

  • Charmaz, K. (2005). Grounded Theory in the 21st century Applications for advancing social justice studies. In N. K. Denzin & Y. S. Lincoln (Eds.), The handbook of qualitative research (3rd ed., pp. 507–535). Thousand Oaks, CA: Sage.

    Google Scholar 

  • Charmaz, K. (2006). Constructing grounded theory: A practical guide through qualitative analysis. London: Sage.

    Google Scholar 

  • Charmaz, K. (2011). Grounded theory methods in social justice research. In N. K. Denzin & Y. S. Lincoln (Eds.), The SAGE handbook of qualitative research (pp. 359–380). Thousand Oaks, CA: Sage.

    Google Scholar 

  • Charmaz, K. (2014a). Constructing grounded theory (2nd ed.). London: Sage.

    Google Scholar 

  • Charmaz, K. (2014b). Grounded theory in global perspective: Reviews by international researchers. Qualitative Inquiry, 20(9), 1074–1084.

    Google Scholar 

  • Charmaz, K., & Belgrave, L. L. (2012). Qualitative interviewing and grounded theory analysis. In J. E. Gubrium, J. A. Holstein, A. B. Marvasti, & K. D. McKinney (Eds.), The SAGE handbook of interview research: the complexity of the craft (2nd ed., pp. 675–694). London: Sage.

    Google Scholar 

  • Corley, K. G. (2015). A commentary on “what grounded theory is…” engaging a phenomenon from the perspective of those living it. Organizational Research Methods, 18(4), 600–605.

    Google Scholar 

  • Crane, A., Matten, D., & Spence, L. (2019). Corporate social responsibility: Readings and cases in a global context. London: Routledge.

    Google Scholar 

  • Cui, J., Jo, H., & Velasquez, M. G. (2015). The influence of Christian religiosity on managerial decisions concerning the environment. Journal of Business Ethics, 132(1), 203–231.

    Google Scholar 

  • Cui, J., Jo, H., & Velasquez, M. G. (2016). Community religion, employees, and the social license to operate. Journal of Business Ethics, 136(4), 775–807.

    Google Scholar 

  • Cui, J., Jo, H., & Velasquez, M. G. (2019). Christian religiosity and corporate community involvement. Business Ethics Quarterly, 29(1), 85–125.

    Google Scholar 

  • Dahlsrud, A. (2006). How corporate social responsibility is defined: an analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1–13.

    Google Scholar 

  • Darrag, M., & E-Bassiouny, E. (2013). An introspect into the Islamic roots of CSR in the Middle East: The case of Savola Group in Egypt. Social Responsibility Journal, 9(3), 362–378.

    Google Scholar 

  • Darus, F., Yusoff, H., Naim, D. M. A., & Zain, M. M. (2013). Islamic corporate social responsibility (i-CSR) framework from the perspective of Maqasi al-Syariah and Maslahaha. Issues in Social and Environmental Accounting, 7(2), 102–112.

    Google Scholar 

  • De Vaus, D. A. (2001). Research design in social research. London: Sage.

    Google Scholar 

  • Dey, I. (2007). Grounding categories. In A. Bryant & K. Charmaz (Eds.), The SAGE handbook of grounded theory (pp. 167–190). London: Sage.

    Google Scholar 

  • Dobers, P., & Halme, M. (2009). Corporate social responsibility and developing countries. Corporate Social Responsibility and Environmental Management, 16(5), 237–249.

    Google Scholar 

  • Dotson, F. (1954). Intensive interviewing in community research. Journal of Educational Sociology, 27(5), 225–230.

    Google Scholar 

  • Duriau, V. J., Reger, R. K., & Pfarrer, M. D. (2007). A content analysis of the content analysis literature in organization studies: Research themes, data sources, and methodological refinements. Organizational Research Methods, 10(1), 5–34.

    Google Scholar 

  • Dusuki, A. W. (2008). What does Islam say about corporate social responsibility? Review of Islamic Economics, 12(1), 5–28.

    Google Scholar 

  • Egan, T. M. (2002). Grounded theory research and theory building. Advances in Developing Human Resources, 4(3), 277–295.

    Google Scholar 

  • European Commission. (2019). Definition of SME. Retrieved Aug 21, 2019, from https://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition_en.

  • Fendt, J., & Sachs, W. (2008). Grounded theory method in management research users’ perspectives. Organizational Research Methods, 11(3), 430–455.

    Google Scholar 

  • Fisher, R. J. (1993). Social desirability bias and the validity of indirect questioning. Journal of Consumer Research, 20(2), 303–315.

    Google Scholar 

  • Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge, MA: Cambridge University Press.

    Google Scholar 

  • Freeman, R. E., & Velamuri, S. R. (2006). A new approach to CSR: Company stakeholder responsibility. In M. Morsing & A. Kakabadse (Eds.), Corporate social responsibility: Reconciling aspiration with application (pp. 9–23). Basingstoke: Palgrave Macmillan.

    Google Scholar 

  • Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder theory and “the corporate objective revisited”. Organization Science, 15(3), 364–369.

    Google Scholar 

  • Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1–2), 51–71.

    Google Scholar 

  • Gaudine, A., & Thorne, L. (2001). Emotion and ethical decision-making in organizations. Journal of Business Ethics, 31(2), 175–187.

    Google Scholar 

  • Gentles, S. J., Jack, S. M., Nicholas, D. B., & McKibbon, K. (2014). Critical approach to reflexivity in grounded theory. The Qualitative Report, 19(44), 1–14.

    Google Scholar 

  • Gill, M. J. (2014). The possibilities of phenomenology for organizational research. Organizational Research Methods, 17(2), 118–137.

    Google Scholar 

  • Goby, V. P., & Nickerson, C. (2016). Conceptualization of CSR among Muslim consumers in Dubai: Evolving from philanthropy to ethical and economic orientations. Journal of Business Ethics, 136(1), 167–179.

    Google Scholar 

  • Houtsma, M. Th., Wensinck, A. J., Levi-Provencal, E., Gibb, H. A. R. and Heffening, W. (1936). The Encyclopædia of Islam: A dictionary of the geography, ethnography and biography of the Muhammadan peoples. Leiden: Brill. Vol. 3, Issue 1, pp. 9–18.

  • Husted, B. W., & Allen, D. B. (2007). Strategic corporate social responsibility and value creation among large firms: Lessons from the Spanish experience. Long Range Planning, 40(6), 594–610.

    Google Scholar 

  • Idemudia, U. (2011). Corporate social responsibility and developing countries: Moving the critical CSR research agenda in Africa forward. Progress in Development Studies, 11(1), 1–18.

    Google Scholar 

  • Idowu, S. O., & Filho, W. L. (2009). Global practices of corporate social responsibility. Berlin: Springer.

    Google Scholar 

  • Islamic Countries of the World. (2019). Worldatlas. Retrieved Aug 19, 2019, from https://www.worldatlas.com/articles/islamic-countries-in-the-world.html.

  • Jamali, D. (2007). The case of strategic corporate social responsibility in developing countries. Business and Society Review, 112(1), 1–27.

    Google Scholar 

  • Jamali, D. (2008). A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice. Journal of Business Ethics, 82(1), 213–231.

    Google Scholar 

  • Jamali, D., & Hossary, M. (2019). CSR logics in the Middle East. In B. Rettab & K. Mellahi (Eds.), Practising CSR in the Middle East (pp. 53–80). Cham, SW: Palgrave Macmillan.

    Google Scholar 

  • Jamali, D., & Karam, C. (2018). Corporate social responsibility in developing countries as an emerging field of study. International Journal of Management Reviews, 20(1), 32–61.

    Google Scholar 

  • Jamali, D., & Mirshak, R. (2007). Corporate social responsibility (CSR): Theory and practice in a developing country context. Journal of Business Ethics, 72(3), 243–262.

    Google Scholar 

  • Jamali, D., & Neville, B. (2011). Convergence versus divergence of CSR in developing countries: An embedded multi-layered institutional lens. Journal of Business Ethics, 102(4), 599–621.

    Google Scholar 

  • Jamali, D., & Sidani, Y. (2012). Introduction: CSR in the Middle East: Fresh perspectives. In D. Jamali & Y. Sidani (Eds.), CSR in the Middle East (pp. 1–10). London: Palgrave Macmillan.

    Google Scholar 

  • Jamali, D., & Sidani, Y. (2013). Does religiosity determine affinities to CSR? Journal of Management, Spirituality & Religion, 10(4), 309–323.

    Google Scholar 

  • Jamali, D., Sidani, Y., & El-Asmar, K. (2009). A three country comparative analysis of managerial CSR perspectives: Insights from Lebanon, Syria and Jordan. Journal of Business Ethics, 85(2), 173–192.

    Google Scholar 

  • Jamali, D., Karam, C., Yin, J., & Soundararajan, V. (2017a). CSR logics in developing countries: Translation, adaptation and stalled development. Journal of World Business, 52(3), 343–359.

    Google Scholar 

  • Jamali, D., Lund-Thompsen, P., & Khara, N. (2017b). CSR institutionalized myths in developing countries: An imminent threat of selective decoupling. Business & Society, 56(3), 454–486.

    Google Scholar 

  • Jenkins, R. (2005). Globalization, corporate social responsibility and poverty. International Affairs, 81(3), 525–540.

    Google Scholar 

  • Jo, H., & Harjoto, M. A. (2011). Corporate governance and firm value: The impact of corporate social responsibility. Journal of Business Ethics, 103(3), 351–383.

    Google Scholar 

  • Jusoh, W. N. H. W., Ibrahim, U., & Napiah, M. D. M. (2015). An Islamic perspective on corporate social responsibility of Islamic banks. Mediterranean Journal of Social Sciences, 6(2), 308–315.

    Google Scholar 

  • Katsioloudes, M. I., & Brodtkourb, T. (2007). Corporate social responsibility: An exploratory study in the United Arab Emirates. Advanced Management Journal, 72(4), 9–20.

    Google Scholar 

  • Kazmi, A. (2016). Book review: Business ethics in Islam, by Abbas J Ali, Edward Elgar, Cheltenham. UK. Business Ethics Quarterly, 26(2), 257–260.

    Google Scholar 

  • Ketola, T., Siwar, C., & Hossain, T. (2009). An analysis of Islamic CSR concept and the opinions of Malaysian managers. Management of Environmental Quality: An International Journal, 20(3), 290–298.

    Google Scholar 

  • Khan, M. S. U., & Karim, N. (2010). Corporate social responsibility: Contemporary thought and Islamic perspectives. Thoughts on Economics, 21(1), 45–55.

    Google Scholar 

  • Khan, F. R., & Lund-Thomsen, P. (2011). CSR as imperialism: Towards a phenomenological approach to CSR in the developing world. Journal of Change Management, 11(1), 73–90.

    Google Scholar 

  • Khurshid, M. A., Al-Aal, A. A., Soliman, A. A., & Amin, S. M. (2014). Developing an Islamic corporate social responsibility model (ICSR). Competitiveness Review, 24(4), 258–274.

    Google Scholar 

  • Koleva, P. (2018). A systematic review on corporate social responsibility literature in the Middle East: Conceptual gaps and challenges. In S. O. Idowu, C. Sitnikov, D. Simion, & C. G. Bocean (Eds.), Current issues in corporate social responsibility: An international consideration (pp. 237–257). Cham, SW: Springer.

    Google Scholar 

  • Koleva, P., & Ocler, R. (2018). Using constructivist grounded theory to construct a substantive theory for corporate social responsibility. In S. O. Idowu, C. Sitnikov, D. Simion, & C. G. Bocean (Eds.), Current issues in corporate social responsibility: An international consideration (pp. 125–139). Cham: Springer.

    Google Scholar 

  • Lantos, G. P. (2001). The boundaries of strategic corporate social responsibility. Journal of Consumer Marketing, 18(7), 595–632.

    Google Scholar 

  • Lin, C. H., Yang, H. L., & Liou, D. Y. (2009). The impact of corporate social responsibility on financial performance: Evidence from business in Taiwan. Technology in Society, 31(2009), 50–63.

    Google Scholar 

  • Lindgreen, A., Swaen, V., & Campbell, T. T. (2010). Corporate social responsibility practices in developing and transitional countries: Botswana and Malawi. Journal of Business Ethics, 90(3), 429–440.

    Google Scholar 

  • Locke, K. (2001). Grounded theory in management research. London: Sage.

    Google Scholar 

  • Lockett, A., Moon, J., & Visser, W. (2006). Corporate social responsibility in management research: Focus, nature, salience and sources of influence. Journal of Management Studies, 43(1), 115–136.

    Google Scholar 

  • Lofland, J., & Lofland, L. H. (2006). Analyzing social settings. Belmont, CA: Wadsworth.

    Google Scholar 

  • Matten, D., & Moon, J. (2008). ‘Implicit’ and ‘explicit’ CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–442.

    Google Scholar 

  • Maon, F., Lindgreen, A., & Swaen, A. (2008). Thinking of the organization as a system: The role of managerial perceptions in developing a corporate social responsibility strategic agenda. Systems Research and Behavioral Science, 25(3), 413–426.

    Google Scholar 

  • Maon, F., Lindgreen, A., & Swaen, V. (2010). Organizational stages and cultural phases: A critical review and a consolidative model of corporate social responsibility development. International Journal of Management Reviews, 12(1), 20–38.

    Google Scholar 

  • Marquis, C., Glynn, M. A., & Davis, G. F. (2007). Community isomorphism and corporate social action. Academy of Management Review, 32(3), 925–945.

    Google Scholar 

  • 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 

  • Miles, M. B., & Huberman, A. M. (1984). Qualitative data analysis: A sourcebook of new methods. Thousand Oaks, CA: Sage.

    Google Scholar 

  • Mitchell, R. K., Agle, B. R., Chrisman, J. J., & Spence, L. J. (2011). Toward a theory of stakeholder salience in family firms. Business Ethics Quarterly, 21(2), 235–255.

    Google Scholar 

  • Murphy, M. J., MacDonald, J. B., Antoine, G., & Smolarsk, J. M. (2019). Exploring Muslim attitudes towards corporate social responsibility: Are Saudi business students different? Journal of Business Ethics, 154(4), 1–16.

    Google Scholar 

  • Nancarrow, C., Brace, I., & Wright, L. T. (2001). Tell me lies, tell me sweet little lies: Dealing with socially desirable responses in market research. The Marketing Review, 2(1), 55–69.

    Google Scholar 

  • 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 

  • Organization of Islamic Cooperation (OIC). (2019). World Data. Retrieved Aug 19, 2019, from https://www.worlddata.info/alliances/oic-organization-of-islamic-cooperation.php.

  • Oliver, C. (1991). Strategic responses to institutional processes. Academy of Management Review, 16(1), 145–179.

    Google Scholar 

  • Ozuem, W., Howell, K., & Lancaster, G. (2014). Corporate social responsibility: Towards a context-specific perspective in developing countries. Social Responsibility Journal, 10(3), 399–415.

    Google Scholar 

  • Peattie, K., & Samuel, A. (2018). Fairtrade towns as unconventional networks of ethical activism. Journal of Business Ethics, 153(1), 265–282.

    Google Scholar 

  • Peifer, J. L. (2015). The inter-institutional interface of religion and business. Business Ethics Quarterly, 25(3), 363–391.

    Google Scholar 

  • Peirce, C. S. (1935). The collected papers of Charles S Peirce 1931–1935, Book 1. Cambridge: Harvard University Press.

    Google Scholar 

  • Phillips, D. L., & Clancy, K. J. (1972). Some effects of “social desirability” in survey studies. American Journal of Sociology, 77(5), 921–940.

    Google Scholar 

  • Planken, B., Nickerson, C., & Sahu, S. (2013). Corporate social responsibility (CSR) across the globe: Dutch and Indian consumers’ responses to CSR. International Journal of Organizational Analysis, 21(3), 357–372.

    Google Scholar 

  • Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78–92.

    Google Scholar 

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

    Google Scholar 

  • Ray, D. E., Berman, S. L., Johnson-Cramer, M. E., & Van Buren, I. I. I. (2014). Refining normative stakeholder theory: Insights from Judaism, Christianity, and Islam. Journal of Management, Spirituality & Religion, 11(4), 331–356.

    Google Scholar 

  • Reichertz, J. (2010). Abduction, deduction and induction in qualitative research. Qualitative Social Research, 11(1), 299–310.

    Google Scholar 

  • Rest, J. (1994). Background theory and research. In J. Rest & D. Narvaez (Eds.), Moral development in the professions: Psychology and applied ethics (pp. 1–26). New York: Psychology Press.

    Google Scholar 

  • Rice, G. (1999). Islamic ethics and the implications for business. Journal of Business Ethics, 18(4), 345–358.

    Google Scholar 

  • Ringov, D., & Zollo, M. (2007). Corporate responsibility from a socio-institutional perspective: The impact of national culture on corporate social performance. Corporate Governance, 7(4), 476–485.

    Google Scholar 

  • Robertson, D. C. (2009). Corporate social responsibility and different stages of economic development: Singapore, Turkey, and Ethiopia. Journal of Business Ethics, 88(4), 617–633.

    Google Scholar 

  • Salehi, M., & Poour, A. A. (2014). A study on the influences of Islamic values on Iranian accounting practice and development. Journal of Islamic Economics, Banking and Finance, 113(3199), 1–29.

    Google Scholar 

  • Sbaraini, A., Carter, S. M., Evans, R. W., & Blinkhorn, A. (2011). How to do a grounded theory study: A worked example of a study of dental practices. BMC Medical Research Methodology, 11(1), 128–138.

    Google Scholar 

  • Scherer, A. G., & Palazzo, G. (2007). Toward a political conception of corporate responsibility: Business and society seen from a Habermasian perspective. The Academy of Management Review, 32(4), 1096–1120.

    Google Scholar 

  • Schofield, J. W. (2002). Increasing the generalizability of qualitative research. In M. Huberman & M. B. Miles (Eds.), The qualitative researcher's companion (pp. 171–203). Thousand Oaks, CA: Sage.

    Google Scholar 

  • Scott, W. R. (2008). Institutions and organizations: Ideas and interests. Thousand Oaks, CA: Sage.

    Google Scholar 

  • Selvik, K. (2013). Business and social responsibility in the Arab World: The Zakat vs CSR models in Syria and Dubai. Comparative Sociology, 12(1), 95–123.

    Google Scholar 

  • Shah, S. (2015). Education, leadership and Islam: Theories, discourses and practices from an Islamic perspective. London: Routledge.

    Google Scholar 

  • Soltani, E., Syed, J., Liao, Y. Y., & Iqbal, A. (2015). Managerial mindsets toward corporate social responsibility: The case of auto industry in Iran. Journal of Business Ethics, 129(4), 795–810.

    Google Scholar 

  • Stenbacka, C. (2001). Qualitative research requires quality concepts of its own. Management Decision, 39(7), 551–556.

    Google Scholar 

  • Stodel, M. (2015). But what will people think? Getting beyond social desirability bias by increasing cognitive load. International Journal of Market Research, 57(2), 313–322.

    Google Scholar 

  • Story, J., & Neves, P. (2015). When corporate social responsibility (CSR) increases performance: Exploring the role of intrinsic and extrinsic CSR attribution. Business Ethics: A European Review, 24(2), 111–124.

    Google Scholar 

  • Syed, J., & Van Buren, I. I. I. (2014). Global business norms and Islamic views of women’s employment. Business Ethics Quarterly, 24(2), 251–276.

    Google Scholar 

  • Terjesen, S., & Sealy, R. (2016). Board gender quotas: Exploring ethical tensions from a multi-theoretical perspective. Business Ethics Quarterly, 26(1), 23–65.

    Google Scholar 

  • Turker, D. (2009). Measuring corporate social responsibility: A scale development study. Journal of Business Ethics, 85(4), 411–427.

    Google Scholar 

  • United Nations Data. (2016). Population by religion, sex and urban/rural residence. Retrieved Aug 22, 2019, from https://data.un.org/Data.aspx?d=POP&f=tableCode%3A28.

  • Urquhart, C. (2012). Grounded theory for qualitative research: A practical guide. London: Sage.

    Google Scholar 

  • Visser, W. (2006). Revisiting Carroll’s CSR Pyramid: An African perspective. In E. R. Pedersen & M. Huniche (Eds.), Corporate citizenship in developing countries (pp. 29–56). Copenhagen: Copenhagen Business School Press.

    Google Scholar 

  • Votaw, D. (1972). Genius becomes rare: A comment on the doctrine of social responsibility Pt. I. California Management Review, 15(2), 25–31.

    Google Scholar 

  • Wang, Y., & Ruhe, G. (2007). The cognitive process of decision making. International Journal of Cognitive Informatics and Natural Intelligence, 1(2), 73–85.

    Google Scholar 

  • Watt, W. M. (2017). Islamic philosophy and theology. London: Routledge.

    Google Scholar 

  • Weber, M. (2002). The Protestant ethic and the spirit of capitalism. London: Penguin Books.

    Google Scholar 

  • Weber, M. (1978). Guenther Roth. In C. Wittich (Ed.), Economy and society (pp. 24–26). Berkeley: University of California Press.

    Google Scholar 

  • Williams, G., & Zinkin, J. (2005). Socio-political and economic influences on consumers’ willingness to punish irresponsible corporate behaviour across 30 countries. Retrieved Feb 5, 2019, from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=905195.

  • 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 

  • Yin, R. K. (2009). Case study research: Design and methods (4th ed.). Thousand Oaks, CA: Sage.

    Google Scholar 

  • Yin, J., & Zhang, Y. (2012). Institutional dynamics and corporate social responsibility (CSR) in an emerging country context: Evidence from China. Journal of Business Ethics, 111(2), 301–316.

    Google Scholar 

  • Zadek, S. (2006). Corporate responsibility and competitiveness at the macro level responsible competitiveness: Reshaping global markets through responsible business practices. Corporate Governance, 6(4), 334–348.

    Google Scholar 

  • Zadek, S. (2007). The path to corporate responsibility. Harvard Business Review, 82(12), 159–172.

    Google Scholar 

  • Zain, M. M., Darus, F., Yusoff, H., Amran, A., Fauzi, H., Purwanto, Y., et al. (2014). Corporate ibadah: An Islamic perspective of corporate social responsibility. Middle-East Journal of Scientific Research, 22(2), 225–232.

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Coventry University, William Morris Building, Room WMG20, Coventry, CV1 5FB, UK

    Petya Koleva

Authors
  1. Petya Koleva
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Petya Koleva.

Ethics declarations

Conflict of interest

There are no conflicts of interest. The paper or its development has not been supported by any funding body. The paper has one author only and this is her original work.

Additional information

Publisher's Note

Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

Electronic supplementary material

Below is the link to the electronic supplementary material.

Online Appendix. Supplementary file1 (DOCX 60 kb)

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Koleva, P. Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East. J Bus Ethics 171, 789–813 (2021). https://doi.org/10.1007/s10551-020-04465-w

Download citation

  • Received:

  • Accepted:

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10551-020-04465-w

Keywords

Search

Navigation