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Journal of Business Ethics
Published in: Journal of Business Ethics 4/2021

22-02-2020 | Original Paper

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

Author: Petya Koleva

Published in: Journal of Business Ethics | Issue 4/2021

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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.
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Appendix
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Footnotes
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.
 
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Metadata
Title
Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East
Author
Petya Koleva
Publication date
22-02-2020
Publisher
Springer Netherlands
Published in
Journal of Business Ethics / Issue 4/2021
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-020-04465-w

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