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This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how these local norms (measured at the county level) affect firms’ disclosure practices and firm value, especially voluntary disclosure on climate change and environmental and social responsibility.

Poisson regression models test for a significant relation between firms’ voluntary CSR disclosure intensity and the local religious norms of firms’ stakeholders. Also, an event study tests whether the local religious norms affect investment returns. The data analyzed are extracted from the archive of CSRwire, a prominent news organization that distributes CSR news to investors and the public worldwide.

The study finds that firms in high adherence (high churchgoer) locations disclose CSR activities less frequently, and firms in high affiliation (a high proportion of non-evangelical Christian churchgoers) locations disclose CSR activities more frequently. The study also finds that managers make firm-value-increasing CSR disclosure decisions that cater to the religious and social norms of the local community.

The results imply that managers self-identify with the local religious norms of stakeholders and appropriately disclose less about CSR activities when religious adherence is high and when religious affiliation (the ratio of non-evangelicals to evangelical Christians) is low. The authors find this noteworthy because religious bodies often call for greater CSR involvement and disclosure. Yet, at the firm level, it would appear that local community religious norms also prevail, as it is shown that they significantly explain firms’ CSR disclosure behavior, implying that managers cater to local religious norms in their disclosure decisions.

The findings suggest that managers vary the timing and intensity of voluntary CSR disclosure consistent with stakeholders’ local religious and social norms and that it would be costly and inefficient if the firms were to expand CSR disclosure without considering the religious norms of their local community.

This is the first large-sample study to show that local religious norms affect CSR disclosure behavior. The study makes use of a unique and novel data set obtained exclusively from CSRwire.

The purpose of this study is to investigate the impact of religiosity on banks’ lending behavior during the COVID-19 pandemic in the USA.

This study uses the evidence from the issuance of Paycheck Protection Program (PPP) loans to relate local religiosity to banks’ participation in the PPP loan program and to banks’ loan portfolio performance during the pandemic.

The results of this study show that banks located in more religious counties have a higher level of lending through the PPP, supporting the ethical and moral concerns cultivated by local religious beliefs. In addition, banks’ lending before the pandemic is more prudential in more religious areas, as reflected in lower losses and higher returns at the onset of the crisis, especially in areas where business activities were most disrupted, supporting the stewardship role encouraged by religiosity.

Thanks to the structure of the PPP loans programs, the authors are able to disentangle the conflicting effects of morality and prudence on banks’ behavior.

The purpose of this paper is to explore the role that socio‐religious context plays in the decision of whether to become and entrepreneur, and what type of new business venture to create.

Interpretivist development from qualitative data obtained by interviews of entrepreneurs in Nepal and Canada.

Conceptions of Right Livelihood play an important role in the evaluation and exploitation of entrepreneurial opportunities and in the day‐to‐day operations of the resultant new businesses.

Links the literatures of social economics and entrepreneurship to explore how entrepreneurs must balance economic, social, and religious objectives when launching and operating new businesses.

Religion's influence in consumer research remains under‐researched. This paper aims to explore religiosity's effect on culture and consumption by comparing Indians living in Britain, with Asian Indians and British Whites. The paper is relevant to both academics and practitioners who wish to understand the role of religion's influence regarding culturally determined consumer behaviours.

A questionnaire measuring family, self‐identity, materialism, possessions as status symbols and reference groups was administrated in London and Mumbai. Religiosity was measured by religious institution attendance and the importance of religion in daily life. A total of 415 questionnaires were submitted to factor analysis, identifying six factors. These factors were then submitted to Multinomial Logistical Regression (MLR), with the two religiosity themes used as influencing variables on the factors.

The analysis indicated that Indians living in Britain and British Whites sample groups were culturally less group‐ and consumption‐oriented than Asian Indians. Declining levels of religiosity produced mixed results for Indians living in Britain, when compared to Asian Indians, indicating that: attendance at a religious institution is not akin to viewing religion as an important aspect of daily life, a diversity of religiosity determined consumer behaviours across the Indian sample groups, and religion is an acculturation agent. The research, however, is limited owing to the small sample group and the need to maintain cross‐cultural methodologies.

Marketing practitioners should recognise the importance of religion in culture in Eastern cultures, while in Western cultures they should focus on the centrality and the need to use consumption to maintain the individual's sense of individuality.

This chapter focuses on restorative/rehabilitative faith-based programs, in particular, a youth mentoring program conducted by the Florida Department of Juvenile Justice. We begin with a brief description of a faith- and community-based juvenile mentoring program of the Florida Department of Juvenile Justice (which we are in the process of evaluating) intended to provide community reintegration and restoration of adjudicated delinquents released from state juvenile correctional facilities. Then we move to the overlapping theoretical, philosophical, and empirical backgrounds of restorative justice, faith-based rehabilitative/restorative, and mentoring programs. We conclude with a review of programmatic and empirical issues in faith-based mentoring programs.

This paper aims to examine the relationship between Islamic religiosity and Islamic financial asset holdings (IFAH) among Muslim individuals in Malaysia.

Data for this study were collected through a survey questionnaire, and a sample of 751 working Muslims in Kuala Lumpur was obtained. Islamic religiosity was measured via religiosity levels and religiosity dimensions. IFAH was measured as the fraction of Islamic financial assets held in a financial portfolio. A generalized linear model (GLM) was used to estimate the relationships.

The results show that religiosity level influences the IFAH. Devout Muslims held more Islamic financial assets than casual Muslims. All religiosity dimensions influenced IFAH, with faith having the greatest influence and virtues the least. Educational level strongly influenced IFAH.

The sample consisted of working Muslims in Kuala Lumpur; hence, generalization cannot be made to all Malaysian Muslims. This study only focused on Islamic financial assets and did not consider other types of Islamic financial products, such as financing.

Efforts to encourage Muslims to opt for Islamic financial assets may be more effective if they begin from the core of religious education. Educating individuals on Islamic principles, including the values and concepts of Islamic finance, is important to encourage the Islamic banking industry to prosper among Muslims.

The paper provides an extension of current literature on spirituality and religion by incorporating a comprehensive measure of Islamic religiosity and its relationship with financial asset holdings.

The purpose of this paper is to examine the influence of religiosity, gender and Islamic educational background of Muslims on zakat compliance. It also aims to identify which dimensions of religiosity are significantly related to zakat compliance.

The study uses a self-administered questionnaire that was distributed to working Muslims individuals in Klang Valley, Malaysia. Analysis of the data was based on 690 usable questionnaires.

The findings show that religiosity had a significant influence on zakat compliance and three dimensions of religiosity, namely obligation, virtues and vices, and optional ritual, were significantly related to zakat compliance. Gender was also significantly related to zakat compliance, but in a negative direction, suggesting that Muslim working females are less compliant to zakat obligations compared to their male counterparts. It is found that formal Islamic educational background had no significant influence on zakat compliance.

Given the importance of zakat collection to the growth of the economy and society, the findings of this paper might provide some insights to Muslim-majority countries and zakat institutions which areas require more attention to encourage zakat payment among Muslims.

Compared to prior zakat studies, the findings of this study were derived from a larger sample size of Muslim working respondents. Furthermore, this study also identifies which dimensions of religiosity are significantly related to zakat compliance. Hence this study enriches the scarce literature on zakat and religiosity.

This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In addition, it also explores the relationship model between the previously studied determining factors and the customer’s Sharia compliance behaviour.

This study used a bibliometric–systematic literature review analysis using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) technique by reviewing the articles published from 2013 to 2023. The PRISMA procedures involved several stages, including identification, screening, eligibility, analysis and conclusion based on the findings.

The results found that customer Sharia compliance behaviour determinants in Islamic banks are attitude, subjective norms, perceived behavioural control, Islamic financial literacy, religiosity, consumer conformity, Islamic branding and behavioural intention. Interestingly, the results indicated that such factors as consumer conformity, Islamic branding and sustainable intentions are less discussed.

Decision-makers in Islamic banks must use digital technology to offer better service and make operations more reachable for customers to access information, complete transactions and manage their accounts by Sharia principles. Therefore, the bank needs to continually produce innovative products and services so that customers have a greater variety of options to suit their Sharia-compliant financial needs. Theoretically, this study has contributed by finding the main critical domains influencing customers’ Sharia compliance behaviour, such as attitudes, subjective norms, perceptions of behavioural control, knowledge of Islamic finance, religiosity, consumer conformity, Islamic branding and behavioural intentions. Then, it makes a theoretical contribution by establishing a model that explains how customers make decisions based on Sharia-related factors in the context of their purchases.

Past studies focused on the Sharia compliance behaviour in paying Zakat for takaful customers. Therefore, this study provides critical factors of Sharia compliance behaviour on conformity, Islamic branding and sustainable intention regarding unexplored consensus on the determinants and outcomes of customer Sharia compliance behaviour of Islamic banking.

The purpose of this paper is twofold: first, to explore the possible synergetic effects between food-restricted behaviour (fasting in Orthodox Christianity) and physical and mental health; and second, to ponder on the nature of fasting and to reveal the potentials monastery cuisine has, reaching outside the world of religion and entering the world of consumption.

A qualitative research approach has been applied in order to investigate the synergetic effects between fasting, well-being and anti-consumption. The analysis is based on in-depth interviews carried out in Orthodox monasteries, in particular, in three monasteries in the territory of Mount Athos and in three monasteries in Northern Greece. Additionally, ten Bulgarians who visited monasteries situated at Mount Athos have been interviewed. In a cultural materialistic perspective, this paper seeks to discuss and reveal food and eating habits patterns. It combines the social anthropology of food with the anthropology of Eastern Orthodox religion.

The discussed interrelations between fasting, well-being and anti-consumption confirm the synergetic effects, occurring at different points between them. Fasting practices definitely contribute to consumers’ health and well-being. The food-restricted behaviour and the monastery diet are presented as a means of purification not only of the soul but also of the body. Fasting is an intriguing issue that offers many perspectives for people not only within but also without the monastery walls. Food-restricted behaviour as practiced in Orthodox Christianity shall be considered as beneficial for people’s health and as such it can reveal a lot of additional spiritual values for non-believers.

Future applications of fasting practices as a non-consumptive behaviour and in view of social movements for healthy nutrition. A possibility for fasting menus as an alternative to fast food menus can be exploited.

The study provides some useful insights into the contemporary practice of Eastern Orthodox fasting and confirms that fasting is a successful means of achieving mental and physical well-being. New perspectives for monastery cuisine as a resource and brand strategy for restaurant business and tourism can be mentioned as well.

This paper aims to examine female entrepreneurship perceptions at the nexus of understandings of Muslim behaviour in Pakistan, the “formula” of Shapero for considering entrepreneurial intentions and the viewpoints of young Pakistani women.

Data collected from 555 women between 18 and 30 years of age, undertaking tertiary-level business studies in Pakistan constitute the sample of the study, and structural equation modelling was used to test the hypotheses.

This study finds that the respondents’ perceptions of Islam positively impact the formula at the feasibility component, whilst also inverting the desirability component, therefore, resulting in a “does not equal” outcome for intentions.

To the best of the authors’ knowledge, this work is one of the first to empirically examine the role of Islamic perception in shaping entrepreneurial intentions through the individual components of desirability, feasibility and propensity to act. It puts forth contextual deliberations for a meaningful heterodoxy in light of female entrepreneurship in an Islamic country.