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Journal of Business Ethics
Erschienen in: Journal of Business Ethics 2/2024

22.05.2023 | Original Paper

The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran

verfasst von: Mehdi Khodakarami, Hassan Yazdifar, Alireza Faraji Khaledi, Saeed Bagheri Kheirabadi, Amin Sarlak

Erschienen in: Journal of Business Ethics | Ausgabe 2/2024

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Abstract

The purpose of this paper is to examine the relationship between the Islamic religiosity of the local community and the level of corporate environmental responsibility disclosure (CERD) in Iran, an example of an Islamic country. This paper also examines the moderating role of firm size, family ownership, and state ownership. This study is conducted using a sample of 952 observations across firms listed on the Tehran Stock Exchange. The results indicate that CERD increases with an increase in the level of Islamic religiosity of the province where the firm is located. In addition, findings reveal that firm size and family ownership strengthen the aforementioned relationship. However, we provide evidence suggesting that state ownership weakens the positive relationship between the Islamic religious atmosphere and CERD. The results of this research present a new insight suggesting that the Islamic values governing a local community can significantly affect executives’ decisions regarding disclosures, particularly resulting in a decrease in executives’ selfishness and encouraging them to disclose more information about environmental responsibilities.
Vorheriger Artikel Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country
Nächster Artikel How Government Spending Impacts Tax Compliance

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Fußnoten
1
Our untabulated results also indicate that, when we use robust regression to deal with outliers, the results are still qualitatively similar. Furthermore, to further support this result, this study uses an alternative indicator to measure firm size. To this end, the natural logarithm of the company’s annual sales was utilized as an alternative indicator measuring the firm size. Untabulated results confirm that the firm size, even when represented by an alternative indicator, strengthens the relationship between the religious atmosphere and CERD.
 
2
Our untabulated results also indicate that, when we use robust regression to deal with outliers, the results are qualitatively similar, and that family ownership strengthens the positive relationship between the religious atmosphere and CERD.
 
3
Our untabulated results also indicate that, when we use robust regression to deal with outliers, the results are qualitatively similar, and that state ownership weakens the positive relationship between the religious atmosphere and CERD.
 
4
In the previous section, we also considered some sensitivity tests such as the use of robust regression and alternative indicators for sub-hypotheses (i.e., hypotheses 2, 3, and 4) (please see footnotes 1, 2, and 3). However, the sensitivity tests of this section are considered only for the main research hypothesis. The reason for this, in addition to space limitations, is that, in developing countries such as Iran, the total research sample is relatively small compared to countries such as the United States. For example, the current research uses 952 observations and the sensitivity test related to subsection "Testing the Main Hypothesis with non-Tehran Observations" divides this sample into two parts: 424 observations and 528 observations. In this situation, if we intend to examine the moderating role of family ownership in these two samples separately, the observations will not be enough to reach a reliable result. This is because this moderating variable divides this limited sample again into two samples of family companies and non-family companies. The lack of sufficient variation among the remaining observations is another problem that this condition imposes.
 
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Metadaten
Titel
The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran
verfasst von
Mehdi Khodakarami
Hassan Yazdifar
Alireza Faraji Khaledi
Saeed Bagheri Kheirabadi
Amin Sarlak
Publikationsdatum
22.05.2023
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 2/2024
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-023-05388-y

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