God and Mammon: The Modern Relationship

Buren, Harry J. Van

doi:10.2307/3857935

Cited by 106 publications

(77 citation statements)

References 14 publications

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“…Other reasons, such as trust or social capital (See Jacobs and Kemp, 2002), may also contribute to a lack of disclosures in relation to social responsibility information. Agle and Van Buren (1999) argue that religious belief and socially responsible behaviour through CSER is positively related, however, low disclosures of CSER activities are driven by the same Islamic principle of donation. According to the Holy Quranic verse (2:271) "If you disclose your charitable expenditures, they are good; but if you conceal them and give them to the poor, it is better for you".…”

Section: Discussionmentioning

confidence: 94%

Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Hossain

Alam

Islam

et al. 2015

Qualitative Research in Accounting &Amp; Management

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Design/methodology/approach -In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange (DSE). Publicly available annual reports of these companies were also analysed.Findings -The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder driven, but rather country specific social and environmental issues play an important role in relation to CSER reporting practices.Research limitations/implications -This paper contributes to engagement based studies by focusing on CSER reporting practices in developing countries and are useful for academics, practitioners, and policy makers in understanding the reasons behind CSER reporting in developing countries.Original value -This paper addresses a literature 'gap' in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers' motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

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Section: Discussionmentioning

confidence: 94%

Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Hossain

Alam

Islam

et al. 2015

Qualitative Research in Accounting &Amp; Management

View full text Add to dashboard Cite

show abstract

“…These studies have found that the extent of religiosity is generally linked to higher ethical attitudes. However, Agle and Van Buren (1999) found that religious practice and Christian beliefs had a weak relationship to attitudes towards corporate social responsibility.…”

Section: Introductionmentioning

confidence: 99%

Belief and Investing: Preferences and Attitudes of the Faithful

Brimble¹,

Vyvyan²,

Ng³

2013

AABFJ

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This Australian study seeks to better understand the disparity between the positive attitudes towards Socially Responsible Investing (SRI) and the level of investment in SRI (Saulwick & Associates 2001;Watmore & Bradley 2001;Williams 2007;Arjalies 2010), by examining both the attitudes to SRI and the investment choices that are made. It is hypothesised that those who are more committed to religious belief principles are more likely to invest in SRI.To test this 322 people from two large Queensland organisations were surveyed in relation to their investment attitudes and preferences. Results show that those who are more religious are no more likely to invest in SRI, and that the level of importance placed on SRI and financial criteria are similar in most instances for the more and less religious. In addition, women who are religious place more importance on conservative general investment criteria than less or non-religious women. To test this 322 people from two large Queensland organisations were surveyed in relation to their investment attitudes and preferences. Results show that those who are more religious are no more likely to invest in SRI, and that the level of importance placed on SRI and financial criteria are similar in most instances for the more and less religious. In addition, women who are religious place more importance on conservative general investment criteria than less or non-religious women.

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“…The results however have been mixed. Agle and Van Buren (1999) indicated a semi positive relationship between certain religious beliefs and socially responsible behavior. Other studies found no difference of ethical behavior between religious and non-religious behavior.…”

Section: H1: Consumer's Perception About Csr Is Positively Associatedmentioning

confidence: 99%

Corporate Social Responsibility and Consumer Buying Behavior in Emerging Market: A Mixed Method Study

Butt¹

2016

IJBM

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A number of companies are involved in various social responsibility programs aimed at increasing consumer trust in their services and improve overall image of the firm. This phenomenon is prevalent in developed world but is still new in emerging economies. In a developing country like Pakistan, Corporate Social Responsibility (CSR) is affected by various factors. The purpose of this mixed method study is to examine key antecedents to consumer responses to CSR to determine a link between CSR activity and consumers' responses to such actions. After a qualitative study, a pre-tested structured questionnaire was administered to 224 respondents. The constructs were validated using confirmatory factor analysis and regression analysis was conducted to test hypotheses. It was found that purchase intention was impacted by perceived CSR which was positively influenced by awareness while trust played a pivotal role as a mediator between CSR and purchase intention. Surprisingly, religiosity was not significantly related to CSR. The study was conducted using a hypothetical company; however more insight might be gained if the company name was used since certain consumer patterns are brand specific.

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God and Mammon: The Modern Relationship

Cited by 106 publications

References 14 publications

Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Belief and Investing: Preferences and Attitudes of the Faithful

Corporate Social Responsibility and Consumer Buying Behavior in Emerging Market: A Mixed Method Study

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