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Article

Paul A. Griffin and Estelle Y. Sun

This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Social implications

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.

Originality value

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

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Article

Hardius Usman, Prijono Tjiptoherijanto, Tengku Ezni Balqiah and I. Gusti Ngurah Agung

This paper aims to examine the assumption used in previous studies that all Muslims adopt and believe the same law on the prohibition of bank interest and to investigate…

Abstract

Purpose

This paper aims to examine the assumption used in previous studies that all Muslims adopt and believe the same law on the prohibition of bank interest and to investigate the indirect effect of religiosity on customers’ decision for using Islamic banking services.

Design/methodology/approach

This study uses an exploratory approach and the natural experimental design with seemingly causal models. A total of 363 questionnaires were distributed to three groups of bank customers, i.e. Islamic banks customers, conventional banks customers and customers of both banks (121 respondents in each group).

Findings

The results show that the role of religiosity in the customers’ decision for using the Islamic banking services depends on religious norms variable. Religiosity affects the decision of customers in the traditional group, but it does not have any effect for the contemporary group. Other findings suggest that religiosity indirectly affects the decision for using the Islamic banks through intervening variables of trust and information source.

Originality/value

This is the first paper to investigate the relationship between religiosity and customers’ decision for using the Islamic banking services by considering the religious norm variable. This paper also examines indirect affects of religiosity to the Islamic banks’ choice through intervening variables of trust and information source.

Details

Journal of Islamic Marketing, vol. 8 no. 2
Type: Research Article
ISSN: 1759-0833

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Article

Diether Gebert, Sabine Boerner and Debrabata Chatterjee

This paper aims to analyze the relationship between religious differences (i.e. religious diversity and tolerance diversity), on the one hand, and dysfunctional intergroup…

Abstract

Purpose

This paper aims to analyze the relationship between religious differences (i.e. religious diversity and tolerance diversity), on the one hand, and dysfunctional intergroup conflicts, on the other.

Design/methodology/approach

A quantitative research design is used, through which the paper examines 47 public schools in India.

Findings

Religious diversity, that is, the distribution of heterogeneous religious affiliations in an organization, is unrelated to dysfunctional intergroup conflicts. By contrast, tolerance diversity, that is, the heterogeneity of organizational members' beliefs regarding the question of how strictly religious commandments should be followed, is positively related to dysfunctional conflicts.

Research limitations/implications

The results of this study are limited to public organizations in the Indian context.

Practical implications

Since religious diversity is not connected to intergroup conflicts, fostering religious diversity in organizations could render the societal norm “unity in diversity” more authentic and attractive. This in turn would enhance the ability of different religions to cooperate in Indian organizations. In contrast with religious diversity, the heterogeneity of religious tolerance is significantly related to intergroup conflicts; a possible remedy could be the use of a transformational leadership style.

Originality/value

This study is the first to investigate both religious diversity and tolerance diversity in their effects on the emergence of intergroup conflicts, that is, apparent emotional tensions between organizational subgroups.

Details

Team Performance Management: An International Journal, vol. 17 no. 3/4
Type: Research Article
ISSN: 1352-7592

Keywords

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Article

Zaheer Khan, Yong Kyu Lew and Byung Il Park

The purpose of this corporate social responsibility (CSR) paper is to investigate specific social roles of multinational corporations (MNCs) in a developing economy, and…

Abstract

Purpose

The purpose of this corporate social responsibility (CSR) paper is to investigate specific social roles of multinational corporations (MNCs) in a developing economy, and how these MNCs’ CSR marketing activities are legitimized, from the institutional perspective.

Design/methodology/approach

Anchoring this study in institutional theory, the authors explore how formal and informal institutions affect the legitimacy of MNCs’ CSR marketing practices in the host country of Pakistan. The authors conducted interviews with top managers from 15 local MNCs undertaking CSR programs in various sectors, such as automotive, banking, consumer products, oil and gas, pharmaceuticals, and telecommunications.

Findings

The authors find that MNCs show commitment to CSR programs despite underdeveloped and very weak formal institutions, and that lots of these initiatives such as education, health, environmental protection, and civil society/religious organizations are oriented toward norms-based social CSR marketing, i.e. charitable and philanthropic work, civil society-led social media and religious groups also force MNCs to spend more on CSR marketing initiatives. MNCs follow headquarters’ global CSR marketing strategies and adapt their CSR programs to the host country’s norms, focussing on their product brand value related CSR marketing. However, the MNCs have not taken an integrated approach to CSR marketing, considering the overall institutional environment of the host country.

Research limitations/implications

On the basis of very weak regulatory constraints on CSR marketing activities, MNCs have the propensity to develop normatively acceptable CSR marketing under very weak formal institutional pressures. The findings suggest the need for developing an integrative approach to the CSR strategies of MNCs, comprehensively incorporating regulatory, economic, and socio-cultural as well as various stakeholders’ perspectives.

Originality/value

The authors take the institution-based approach to MNCs’ CSR marketing in the context of the developing economy, which extends the extant MNC and international marketing literature. Particularly, MNCs’ CSR marketing legitimacy depends highly on the adaptation to local norms, leading to the importance of the normative pillar of institutionalization in developing economies.

Details

International Marketing Review, vol. 32 no. 5
Type: Research Article
ISSN: 0265-1335

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Article

George Gotsis and Zoe Kortezi

The purpose of this paper is to offer a theoretical framework for the analysis of the eventual implications of Greek Orthodoxy for business and entrepreneurial activities…

Abstract

Purpose

The purpose of this paper is to offer a theoretical framework for the analysis of the eventual implications of Greek Orthodoxy for business and entrepreneurial activities in general.

Design/methodology/approach

The paper examines the basic concepts, tenets and principles – in particular, those being of interest to business and entrepreneurship – of a specific religious worldview, Greek Orthodoxy. It then applies these religious norms to value‐based entrepreneurial pursuits and assesses their potential impact on entrepreneurial motivation and action. Particular emphasis is given to the societal relevance of this comprehensive worldview. In this respect, it is argued that Greek Orthodoxy's binding principles should also be examined in their relationship with ethno‐religious communities underlying the formation of entrepreneurial networks beneficial to economic prosperity and overall welfare.

Findings

The paper conceptualises the potential benefits derived from a specific religious worldview, as well as its capacity to enrich entrepreneurial discourses. While these benefits are primarily situated at the individual level (at least to the degree to which religious beliefs can inform decisions), there is a rationale in viewing religious truth claims as constituent of ethno‐religious identities of both local and immigrant communities. Propositions exemplifying the behaviour of entrepreneurs who draw from such important ethic and religious resources are also offered. Limitations of the present study, as well as areas of prospective research, are equally taken into consideration.

Originality/value

The paper attempts to offer a tentative framework epitomising the significance of Greek Orthodoxy for the world of business and entrepreneurship. It further provides the theoretical foundations of future empirical research on religious‐based entrepreneurial attitudes in the wider context of Eastern Orthodoxy.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 3 no. 2
Type: Research Article
ISSN: 1750-6204

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Article

Saibal Ghosh

While several facets of credit extension by banks have been extensively studied, one aspect which has largely bypassed the attention of researchers is the intrinsic…

Abstract

Purpose

While several facets of credit extension by banks have been extensively studied, one aspect which has largely bypassed the attention of researchers is the intrinsic attitude towards risk. To investigate this in detail the purpose of this paper is to employ data on India for an extended time period to understand whether religious diversity affects bank credit and other (flow) outcome variables, such as profitability, costs and returns.

Design/methodology/approach

Given the longitudinal nature of the data, the author’s employ fixed effects regression methodology which enables us to control for unobserved characteristics that might affect the dependent variable.

Findings

The analysis indicates that religious diversity lowers credit off-take by lowering the number of accounts, although the number of deposit accounts improves. The behaviour however, differs across high- and low-income states and during the pre- and post-crisis periods. In addition, the evidence supports the fact that the overall negative credit response arises from the behaviour of national banks.

Practical implications

The analysis explores an important and hitherto unidentified aspect driving banking outcomes in the Indian context. This would suggest that any policy intervention that seeks to influence bank behaviour would need to take on board the intrinsic risk-appetite of key stakeholders.

Originality/value

To the best of the author’s knowledge, this is one of the earliest studies for India to carefully examine the interface between religious diversity and bank behaviour.

Details

International Journal of Social Economics, vol. 44 no. 12
Type: Research Article
ISSN: 0306-8293

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Article

Mari Kaneoka and William Spence

Sexual and reproductive health (SRH) incorporates prevention of unplanned pregnancies, unsafe abortions, and sexually transmitted infections (STIs). The sourcing…

Abstract

Purpose

Sexual and reproductive health (SRH) incorporates prevention of unplanned pregnancies, unsafe abortions, and sexually transmitted infections (STIs). The sourcing, understanding and application of related information are important for health and this defines sexual and reproductive health literacy (SRHL). Health care utilization rates among Asylum Seekers and Refugees (ASRs) may not be high and they are unlikely to seek sufficient SRH information and care in their host countries, leaving some needs unmet. No SRHL research related to Scotland’s Asylum Seeking and Refugee Women (ASRW) exists. In this qualitative study, the purpose of this paper is to explore the SRHL-related views and experiences of adult ASRW living in Glasgow and their views on assistance required to improve their SRHL.

Design/methodology/approach

In total, 14 semi-structured interviews were audio-recorded and transcribed and qualitative thematic analysis employed.

Findings

Five themes and 13 sub-themes with four key findings highlighted: experience of unmet SRHL needs, similarities and differences in the source of SRH information, SRH views and behaviours influenced by cultural and religious factors, barriers and facilitators to accessing SRH information/care and developing SRHL.

Research limitations/implications

This was a small scale qualitative study affording limited transferability. The work addressed a highly sensitive topic among women from conservative home country cultures.

Practical implications

Routine collection of sexual and reproductive health data by the NHS should be explored for this group. NHS staff should be aware of the rights of asylum seekers, Refugees and failed asylum seekers, to NHS healthcare free at the point of delivery in Scotland (National Health Service, 2019; Scottish Government, 2018), and be well trained in the likely religious and cultural norms of these groups. Host communities should consider improving access to SRH information and care in ASRWs first languages.

Social implications

The study identified weaknesses in the opportunities for social integration afforded this group and the coordination of existing social opportunities. The stigmatization of immigrants in the UK is well understood and has repercussions for many individuals and societal organizations implicated in the promotion of this.

Originality/value

This paper addresses a very sensitive topic with women from conservative cultures. With few publications in this area, and none pertaining to Scotland, the paper makes a small but original contribution that might be considered a starting point for researchers and relevant services in Scotland.

Details

International Journal of Migration, Health and Social Care, vol. 16 no. 1
Type: Research Article
ISSN: 1747-9894

Keywords

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Book part

Gary R. Weaver and Jason M. Stansbury

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious

Abstract

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

Details

Religion and Organization Theory
Type: Book
ISBN: 978-1-78190-693-4

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Book part

Christopher P. Scheitle and Buster G. Smith

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

Abstract

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.

Details

Religion, Work and Inequality
Type: Book
ISBN: 978-1-78052-347-7

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Article

J. Kent Donlevy

The purpose of this paper is to present the understandings and administrative actions of six Catholic high school principals in relation to their administrative…

Abstract

Purpose

The purpose of this paper is to present the understandings and administrative actions of six Catholic high school principals in relation to their administrative expectations of the admission of non‐Catholic students.

Design/methodology/approach

This paper involves interviews with six Catholic school principals from one Catholic school division in a Western Canadian province. The methodology chosen for this paper is grounded theory. Specific analytical processes are employed: open‐, axial‐, and selective‐codings.

Findings

The findings present four major themes with respect to the inclusion of non‐Catholic students in their schools: the school administrators' expectations; the significance of the preliminary interview; the ongoing relationship of the non‐Catholic student to the Catholic school; and points of confrontation with the Catholic school administration.

Practical implications

The paper provides some guidance with respect to the application and entrance procedures which non‐Catholic students should undergo before admission. It also points to the importance of providing information about the school's spiritual mission to non‐Catholic parents before their child is admitted to the school community.

Originality/value

The paper's originality lies in the findings offered in an area of education, which is not yet well researched.

Details

Journal of Educational Administration, vol. 47 no. 5
Type: Research Article
ISSN: 0957-8234

Keywords

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