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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.

Past research indicates that blacks are less trusting of physicians than are whites; yet, researchers have not examined within group differences in physician trust by religious denomination – an effort that is complicated by the high correlated nature of race and religion. To better understand black-white differences in physician trust, this chapter examines heterogeneity in trust levels among blacks associated with religious designations that distinguish Black Protestants from other ethnoreligious groups.

Using data from the 2002 and 2006 General Social Surveys, this study adopts an intersectional (i.e., race x religion) typology of religious denomination to understand the black-white gap in physician trust. Weighted multivariate linear regression is employed.

Black-white differences in physician trust are identified only when religious affiliation is considered but not when religious affiliation is omitted. Blacks who are affiliated with Black Protestant churches are more trusting than other religious groups, including Evangelical Protestants, Mainline Protestants, and blacks who are affiliated with other faiths.

This chapter indicates that there is more heterogeneity in trust levels among blacks than between blacks and whites. Moreover, the findings suggest that religion can play an important role in bridging the trust gap between blacks and the medical sciences.

This study aims to analyze the effects of religion on gender equality at the national level.

The study distinguishes between the concepts of religiosity and religious affiliation and introduces a measure of religious diversity. The study defines religiosity and gender equality as multidimensional concepts and relies on a wide range of secondary data from credible sources such as the World Value Survey, the United Nations, Gender Gap Report and the World Economic Forum to analyze the effect of religious factors on gender equality in more than 70 countries.

The analyses show that after controlling for the effects of socio-economic development, religiosity tends to impede gender equality. It is found that Muslim and Hinduism affiliations are negatively and Protestant affiliation is positively associated with gender equality. Furthermore, Catholicism and Eastern Orthodox affiliations and religious diversity do not significantly affect gender equality.

At the theoretical level, this study distinguishes between religious affiliations and religiosity and relies on the modernization theory to offer valuable insights into the relationship between religion and gender equality. This study's findings could serve managers and policymakers in dealing with gender disparities in different spheres of social life at the practical level.

The purpose of this paper is to examine wealth dynamics through the Great Recession along a dimension previously not studied, religious affiliation. Specifically, this paper analyzes wealth differentials and relative wealth losses among religious groups at the mean and along the wealth distribution before and after the Great Recession.

Drawing on data from the Panel Study of Income Dynamics and including a wide array of control variables, the paper analyzes the impact of religious affiliation groups on wealth pre- and post-Recession, using OLS, generalized least squares and quantile regression models.

The findings show that wealth differentials among religious groups exist both before and after the Recession and that wealth disparities are greater for people at the low end of the wealth distribution, who lost disproportionately more wealth across religious groups.

The results suggest that the Great Recession further increased wealth inequality yet along another dimension, religious affiliation. These findings imply that in order to decrease wealth inequality and minimize other harmful effects of adverse macroeconomic events, religious institutions may provide education on financial management strategies, especially to those at the low end of the wealth distribution.

This paper is the first of its kind to build upon two bodies of literature: the research on religion and wealth and the research on wealth losses and the Great Recession. It is also the first paper to explore the religion–wealth relationship after the Great Recession and along the wealth distribution.

The purpose of this paper is to estimate the association between religious affiliation and the rate of return to human capital for German men and women.

This paper employs data from the 1997, 2003, 2007 and 2011 waves of the German Socio-Economic Panel for German men and women in full-time employment between the age of 25 and 54. The association between religious affiliation and wages was estimated using a conventional human capital model.

This paper finds that Catholic men (women) received a wage premium of 4 per cent (3 per cent) relative to their Protestant counterparts, even after controlling for an extensive range of demographic, economic and social characteristics.

The study contributes to the literature by providing – to the best of the authors’ knowledge – the first results on the wage premium received by Catholic men and women in the German labour market.

Based on a multidimensional perspective of workplace spirituality, the authors examined a moderated mediation model, wherein workplace spirituality leads to life satisfaction through organizational commitment moderated by employees' religious affiliation.

Data were collected from South Korean employees, and hypotheses were tested using hierarchical regression analysis.

Three subdimensions of workplace spirituality – meaning at work, membership and inner life – were positively related to organizational commitment. In addition, organizational commitment mediated the relationships between the subdimensions and life satisfaction. Employees' religious affiliation moderated the relationship between the inner life and organizational commitment, which, in turn, also mediated the interactive effect on life satisfaction.

Based on the awareness of the importance of workplace spirituality, organizations need to endeavor to help employees find meaningfulness in their work, experience a climate of mutual understanding and feel a sense of trust and respect within organizations by providing opportunities or resources to fulfill their needs to spiritual self. In addition, organizations need to consider implementing policies to support employees to pursue their inner spirit not only within the workplace but also in the areas of personal life.

This study verifies the internal mechanisms behind the workplace spirituality – life satisfaction relationship and underlines how religious affiliation interacts with workplace spirituality to influence organizational commitment and life satisfaction.

Purpose – The purpose of this chapter is to better understand the connection between religious affiliation and educational attainment and how this connection has changed over time.

Methodology/Approach – We utilize the cumulative 1972–2008 General Social Surveys to examine the relationships between childhood religious affiliation, college degree attainment, and religious switching across three birth cohorts.

Findings – We find in early cohorts that traditions such as Conservative Protestantism and Catholicism are negatively associated with college degree attainment. However, switching out of those traditions is positively associated with obtaining a college degree. In later cohorts, these effects disappear.

Social implications – The finding that the relationships between religious affiliation and educational attainment are dramatically changing over time means that scholars, educators, and religious groups might need to revise their current thinking concerning the topic of religion and education.

Originality/Value of chapter – This research helps us better understand the complexities involved when thinking about the role of religion in education and vice versa. By explicitly considering the different causal and temporal factors involved, this analysis provides a more nuanced understanding of the connection between religious affiliation and educational attainment.

The purpose of this paper is to investigate the relationship between religious involvement and attitudinal (importance of helping others and of being socially active) and behavioral components of prosociality (volunteering, charitable giving, and blood donations) in Germany.

The empirical analyses are based on representative, longitudinal data from the German Socio-Economic Panel, which allows avoiding issues of reverse causality.

The results suggest for a moderate, positive link between individuals’ religious involvement as measured by church affiliation and church attendance and the prosociality aspects addressed. Despite the historic divide in religion, the results in West and East Germany do not differ substantially in terms of the underlying mechanisms.

The paper complements the growing literature from experimental economics on the relationship between individuals’ religiosity and their prosociality. Based on representative longitudinal data, it contributes by providing evidence for Germany for which there is barely any insight yet and by addressing a wider range of attitudinal and (self-reported) behavioral components of prosociality.

While the influence of individual beliefs on decision-making has been widely acknowledged, the interaction of different types of beliefs remains an under-researched topic. This study analyses how the simultaneous influence of religious beliefs and nonreligious beliefs shapes individual decision-making. This study aims to contribute to inform organizational decisions on topics potentially associated with these two types of beliefs, including corporate social responsibility matters. This study also aims to provide insights to ethical decision-making in situations of absence of social consensus, a subject that is relevant for individuals, organizations and policymakers.

This study uses fuzzy set qualitative comparative analysis to identify how different configurational groupings of Christian beliefs and humanistic beliefs lead to the acceptance or nonacceptance of euthanasia in a sample of individuals who identify as Catholic.

Among individuals sharing a Catholic religious affiliation, the authors identify three different configurations of beliefs – Cultural Catholics (religious beliefs are absent and humanistic beliefs are present), Observant Catholics (religious beliefs are present and humanistic beliefs are irrelevant) and Secular Catholics (both religious beliefs and humanistic beliefs are present).

Previous research has put forward the role of religion-related variables, such as religious affiliation and level of religiosity, for views on euthanasia. This study provides a more detailed analysis of the role of belief systems, identifying how different configurational groupings of beliefs lead to a decision grounded in moral and ethical considerations but for which there is an absence of social consensus.

The purpose of this paper is to explore the effects religious affiliation and commitment have on Southeast Asian young adults' intention to adopt Islamic mobile phone banking.

An online self‐administered survey was distributed to Southeast Asian young adults through convenience and snowball sampling and a total of 135 responses obtained.

The study found Islamic mobile phone banking to be a novelty service, with little consumer awareness and experience, especially among non‐Muslims. Religious affiliation and commitment were both effective segmentation strategies, as differences in adoption intention were found between Muslims and non‐Muslims, as well as devout and casually religious Muslims. Overall, devout Muslims were socially‐oriented with their adoption criteria whereas casually religious and non‐Muslims relied upon the utilitarian attributes.

The paper contributes to the existing mobile banking adoption literature by providing evidence of consumers' adoption intentions toward Islamic mobile phone banking. It also uses religious commitment in addition to affiliation as segmentation tools, an approach which has not been used in previous Islamic mobile banking research.