Investigating the Impact of Different Religions on Corporate Social Responsibility Practices: A Cross-National Evidence

IF 2.3 3区社会学 Q1 SOCIAL SCIENCES, INTERDISCIPLINARY

Cross-Cultural Research Pub Date : 2021-07-29 DOI:10.1177/10693971211034446

L. Rodríguez‐Domínguez, Isabel Gallego‐Álvarez

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引用次数: 4

Abstract

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

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不同宗教对企业社会责任实践影响的跨国实证研究

人们对组织对社会的影响越来越感兴趣，这使得企业社会责任（CSR）成为一个非常重要的问题。宗教是可能推动采用更多企业社会责任做法的因素之一，因此，宗教可能在促进这些做法方面发挥重要作用。这里的目的是在利益相关者和合法性理论的基础上，发现宗教是否有助于更广泛的企业社会责任倡议的发展。我们研究了不同宗教对一个由122种企业社会责任实践组成的指数的影响，其中包括社会和环境问题。我们通过面板数据模型对来自30个国家的13884个公司年观测数据样本提出的假设进行了检验。我们的研究结果表明，某些宗教，如基督教、犹太教和佛教，对企业社会责任实践的采用有积极影响。在这些宗教信徒比例较高的国家运营的公司更倾向于开展企业社会责任活动。然而，伊斯兰教、印度教和民间宗教记录了一种相反的趋势，证明了一种负面的联系。JEL代码：M14、M16

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来源期刊

Cross-Cultural Research SOCIAL SCIENCES, INTERDISCIPLINARY-

CiteScore

5.00

自引率

8.00%

发文量

期刊介绍： Cross-Cultural Research, formerly Behavior Science Research, is sponsored by the Human Relations Area Files, Inc. (HRAF) and is the official journal of the Society for Cross-Cultural Research. The mission of the journal is to publish peer-reviewed articles describing cross-cultural or comparative studies in all the social/behavioral sciences and other sciences dealing with humans, including anthropology, sociology, psychology, political science, economics, human ecology, and evolutionary biology. Worldwide cross-cultural studies are particularly welcomed, but all kinds of systematic comparisons are acceptable so long as they deal explicity with cross-cultural issues pertaining to the constraints and variables of human behavior.