Religion and Attitudes to Corporate Social Responsibility in a Large Cross-Country Sample Author(S): S

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Religion and Attitudes to Corporate Social Responsibility in a Large Cross-Country Sample Author(s): S. Brammer, Geoffrey Williams and John Zinkin Source: Journal of Business Ethics, Vol. 71, No. 3 (Mar., 2007), pp. 229-243 Published by: Springer Stable URL: http://www.jstor.org/stable/25075330 . Accessed: 11/04/2013 16:12

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and Attitudes to Corporate Religion S. Brammer Social in a Responsibility Large GeoffreyWilliams Cross-Country Sample John Zinkin

ABSTRACT. This paper explores the relationship of the firm and that which is required by law" between denomination and individual attitudes religious (McWilliams and Siegel (2001) has become a more to Social within the Corporate Responsibility (CSR) salient aspect of corporate competitive contexts. context of a large sample of over 17,000 individuals In this climate, organised religion has sought to two drawn from 20 countries. We address general ques play a significant role in establishing and dissemi tions: do members of denominations have dif religious moral and ethical that are con no nating prescriptions ferent attitudes concerning CSR than people of sistent with religious doctrines and that offer denomination? And: do members of different religions to those involved in business have different attitudes to CSR that conform to general practical guidance ethical conduct. For the priors about the teachings of different religions? Our concerning example, interfaith declaration on business ethics was devel evidence suggests that, broadly, religious individuals do to not prioritise the responsibilities of the firm differently, oped codify "the shared moral, ethical and spiri but do tend to hold broader conceptions of the social tual values" of Christianity, Islam and Judaism in of businesses than individ a responsibilities non-religious order to "draw up number of principles that might we show that this neither true for all uals. However, serve as guidelines for international business behav nor for all areas of CSR. religious groups, iour" (Interfaith Declaration, 1993, p. 2).1 More direct action has been taken by the Interfaith Centre KEY WORDS: corporate social responsibility, religion on Corporate Responsibility, an organisation com mitted to using the "power of persuasion backed by economic pressure from consumers and investors to Introduction hold corporations accountable." In this paper, we conduct an analysis of the rela Recent corporate scandals and the increasingly tionship between individual religious affiliation and international context within which modern busi attitudes towards CSR that draws upon a large cross nesses have issues con over operate raised important sectional database of 17,000 individuals from 20 cerning the roles and responsibilities of companies. countries. We make two main contributions. First, Pressures on companies to behave ethically have we develop the empirical literature on the relation intensified and in consequence, firms face pressure to ship between religious denomination and attitudes develop policies, standards and behaviours that towards the corporate social responsibilities of busi demonstrate their sensitivity to stakeholder concerns. nesses by encompassing a more diverse range of In consequence, corporate social responsibility religions than has been previously analysed in the (CSR), defined by the European Commission as "a literature. In doing so, we are able to shed more light concept whereby companies integrate social and on the importance of religion and the diversity in environmental concerns in their business operations religious beliefs in general, for individual expecta and in their interaction with their stakeholders on a tions concerning CSR. Given the increasingly global voluntary basis" (European Commission, 2001) and business context that many large multinational cor in the academic literature as "actions that appear porations operate in, managing these diverse societal to further some social good, beyond the interest expectations is likely to become a more significant

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task. Understanding the variation in these attitudes shows that more religiously inclined individuals tend across cultures is an important first step in that to exhibit better decision-making in ethical contexts process. Second, in contrast to several earlier studies, and a greater orientation to CSR. However, this we are able to examine the role played by religion in research often suffers from a number of well-known shaping individual attitudes both towards the broad limitations (Longnecker et al., 2004; Weaver and responsibilities of businesses and towards a range of Agle, 2002). In particular, it tends to be based upon specific aspects of CSR. Thus, our analysis builds small samples (typically, but not exclusively, under upon the recognition that CSR is fundamentally a graduate or MBA students), and typically focuses on multidimensional construct (Carroll, 1979; Griffin Christianity as the relevant dimension of religiosity and Mahon, 1997; Wood, 1991). (Agle and van Buren, 1999). The paper is structured as follows. In the next Longenecker et al. (2004) point out that religious section we present a brief review of previous studies intensity may influence business ethics more than on religion and business ethics. In Section 3, we denomination per se and this issue is also considered outline a conceptual framework for the relationship important by some others (Guiso et al., 2003). between religion and attitudes to CSR and develop However, detailed research on the issue of religious our hypotheses. Section 4 presents the empirical intensity and economic characteristics based on methods employed including a discussion of the very large dataseis from the World Values Survey sample. The fifth section reports the findings of our (Inglehart 1997) has provided evidence for the view a a runs i.e. research before final section provides discussion that causality the other way respondents' and conclusion. economic circumstances and their attitudes often

determine their religiosity, lower income people are often more devout for example (Barro and Previous studies on religion and business McCleary 2003). Therefore the impact of religious ethics intensity is not as clear as may be suggested by Longenecker et al. (2004) and others. Rather than The relationship between religion and business attempting to test this issue indirectly by supple ethics has been the subject of significant recent menting our data with secondary sources we are conceptual and empirical work (Calkins, 2000; simply interested in identifying preliminary regular a Epstein, 2002; 1998; Weaver and Agle, 2002). Much ities between religious groups in cross-sample of this research is explicitly normative (Epstein, context. Our hope is to highlight areas where greater 2000; Stackhouse et al., 1995) and several contri in-depth research might be explored later. butions note that the Hebrew Bible, Rabbinic writings, the Qur'an and the books of Sunnah are reasonably explicit concerning the ethical standards Conceptual development and hypotheses expected in particular business contexts (Epstein, 2000; Sacks, 2004; Tamari, 1990; Zinkin, 2004; In common with earlier authors, we focus on the 2006; Zinkin and Williams, 2006). Also, the relationship between religious denomination and so Christian Gospels "establish an action-guiding, attitudes concerning CSR. We do because of the other-centred perspective toward business affairs that limited evidence available to date and because dif are is carried forward elsewhere in Scripture and in ferences in attitudes hkely antecedents of differ Christian tradition" (Calkins, 2000, p. 343). ences in behaviour towards companies on the basis van A growing body of empirical research has linked of their degree of responsibility (Agle and Buren, are a religion and ethical values in the economics and 1999).3 We not attempting to provide detailed we use business context (Angelidis and Ibrahim, 2004; theological review here. Rather aim to Guiso et al., 2003; Ibrahim and Angelidis, 1993; examples to illustrate potential differences in atti across Meising and Preble, 1985; Smith and Oakley, 1996; tudes to CSR religions and between the Terpstra et al., 1993) and in managerial attitudes and religious and the non-religious. decision-making (Agle and van Buren, 1999; Our starting point is the assumption that, in the Kidwell et al., 1987; Longenecker et al., 2004). This absence of an involvement with religion, individuals

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non are likely to hold what Agle and van Buren (1999) the responsibilities of corporations than the refer to as a "narrow" view of CSR, which is religious. Therefore we hypothesise that, consistent with the Friedman (1970). This view can be contrasted with a broader view of corporate Hi: Individuals that identify with religious responsibility that shows greater concern for ethical denominations will have different attitudes and discretionary components of CSR (Carroll, to the responsibilities of firms than those a 1979). We hypothesise that members of religions are who do not identify with religious group. more likely to hold broader conceptions of the we responsibilities of companies and support for this In addition, anticipate that there will be hypothesis is drawn from several sources. considerable diversity in the attitudes of religious First, Rest's (1986) framework for ethical individuals of different faiths. Economic activity is decision-making suggests that ethical decisions are arguably particularly central to the values of Chris composed of several stages: issue recognition, ethical tianity and Judaism (Gordon, 1994). Specifically, decision or judgement, intention to act and behav elements of the Gospels and the Bible associate work iour (Rest, 1986), each of which may by influenced with worship and paint God as a worker in whose were by an individual's religious values (Weaver and Agle, image Christians made (Calkins, 2000; Gor 2002; Longnecker et al., 2004). Second, asWebley don, 1994). In Judaism, over 100 of the Torah's 613 (1997) argues, the Interfaith Declaration on Inter Mitzvoth concern economic activity and "the drive national Business Ethics establishes a link between for wealth ismorally legitimate and essential for the religious values such as fairness, truthfulness and existence and welfare of the human race" (Epstein, a trusteeship and a broad conceptualisation of the 2000, 528). Protestantism also has strong historical stakeholder view of companies. Third, several "work ethic" that originated from the Lutheran are common across reli a important values relatively notion of "calling", from the Calvinist perception - gions best encapsulated in the ideas of "The that work was the means by which individuals - Golden Rule" and consistent with a broad defi demonstrated that they were one of God's chosen nition of CSR. The "Golden Rule" can be inter ones, and from medieval attitudes to usury (Tilgher, preted as having four valid levels of meaning: (a) 1930; Weber, 1992; Wuthnow, 1996). "Treat others as persons of rational dignity like Islamic teachings embody somewhat similar atti yourself; (b) "Extend brotherly or sisterly love to tudes towards work and economic activity and many others, as you want them to do to you"; (c) "Treat passages of the Qur'an provide encouragement for others according to moral insight, as you would commercial and economic activity (Lewis, 2001). - have others treat you" the basis of Immanuel Every individual is required to work in Islam (Lewis, Kant's Categorical Imperative and other forms of 2001; Rahman, 1994) and the idea of man's active social contract ethics; (d) "Do to others as God participation in the material world is part of the ? wants you to do to them" linking it to Jesus' concept of Tazkiyah, (which translates as growth and injunction to "love one another as I have loved you" purification), and is important with respect to Isla (John 14: 34). Elements of the managerial literatures mic economic theory (Gambling and Karim, 1991). have argued persuasively that values such as those Muslims are therefore required to participate in embodied in the golden rule can be used as a nor worldly activities with the proviso that any material mative foundation for viewing companies as enhancement and growth should lead to social jus responsible to awide constituency of stakeholders in tice and spiritual enhancement. society (Donaldson and Preston, 1995; Evan and Other faiths have contrasting views concerning Freeman, 1988; Trevino and Nelson, 1995). the role and importance of economic activity. Together, these arguments suggest that individuals Hinduism is the oldest of the major world religions with a religious orientation are likely to have and is one of the most diverse. For a Hindu the different attitudes concerning CSR than those goals of life concern not only moksha, or spiritual an without such orientation. In particular, religious freedom, but also artha, or material well-being individuals are likely to hold a broader conception of (Dehejia and Dehejia, 1993; Uppal, 1986). Two

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other aspects of Hinduism may also affect economic permitted but the vendor or promoter should attitudes. The first is its tolerance of the caste system, remember that the protection of health and life is which institutionalises social roles and jobs by caste considered a supreme value and thus people should rather than by merit or talent. The second is its not be encouraged to do something that is not in tendency towards a formal and ritualised approach to their interests. Judaism distinguishes between Ufe, which Eisenstadt (1968) argues may block the weapons sold to legitimate governments to protect its development of more progressive economic activi citizens, including protection against lawlessness, but ties fostered by secularism. it is forbidden to sell weapons to strangers or to those In general, Buddhism is perhaps the least eco who are likely to use them for aggressive or illegal nomically oriented of the major faiths since its focus purposes. Islam also considers the protection of on spiritual enlightenment it is very individualistic health and life a supreme value and goes further than (Alexandrin, 1993; Zadek, 1993).6 Indeed, in the Judaism by prohibiting Muslims from the sale of economic field many Buddhist teachers argue that some products or services (like cigarettes, alcohol and detachment from the purely material and a focus on gambling) that have been legalised by society but still social and environmental responsibility in produc cause considerable harm. As in Judaism the caveat tion, distribution and exchange are consistent with emptor philosophy is not acceptable in Islam. When and indeed central to the proper practice of the faith it comes to more general forms of bad behaviour (see Norberg-Hodge, 1997). There is, however, a concerning corruption and bribery for example, most 2' deviation in Zen Buddhism, where the Japanese religions find such practices unacceptable. developed an approach that is similar to that of In the area of labour relations, Catholicism has a Weber's Protestant work ethic as a result of the long history of advocacy in the area of workers' rights teachings of the 17th century monk Suzuki Shosan and the protection of the dignity of employees (Cal (Landes, 1991). Reflecting these discussions, we kins, 2000; Zigarelli, 1993), most particularly in hypothesise that countries where itwas not part of the Establishment. Islam also explicitly encourages fair labour practices.1 H2: The importance religious individuals Regarding charitable activities and the relief of attach to the economic responsibilities of distress among the poor, most of the major religions business will vary across different faiths. support or require their followers to charity. This is most explicit in Islam where the institution of Zakat Earlier work has demonstrated that CSR is a funda (a wealth tax comprising compulsory charitable mentally multidimensional construct (e.g. Carroll, giving for specially designated groups in society), 1979) and several studies have identified dimensions facilitates the care of weaker members of society. of social performance that relate to employee rela Judaism reflects its origins as the religion of an en tions, community relations, issues concerned with slaved people and therefore places particular women and minorities, environmental responsibility emphasis on the relief of poverty. Interestingly in and product safety (e.g. Griffin and Mahon, 1997; dealing with the concept of poverty and looking Hillman and Keim, 2001; Johnson and Greening, after the poor, Judaism recognises not only just the 1999). It is therefore likely that differences between absolute needs "sufficient for his needs" food, religions shape individual preferences concerning housing, basic furniture and funds to pay for a ? these aspects of CSR, since some faiths, Judaism and wedding; but also the relative needs "that which Islam in particular, offer many significant prescriptions he lacks" which is interpreted to mean in relation to concerning the ethics of specific business practices. the individual's previous standard of life. The point This ismost easily seen by considering the attitudes of here is the recognition that far from ennobling, religions to a variety of specific business practices. poverty humiliates and a socially just society will not Concerning product quality and pricing, caveat tolerate humiliation (Sacks, 2002, p. 119). emptor is not acceptable as a philosophy in Judaism. Religions generally have fewer direct prescriptions The vendor is expected to point out material defects concerning the natural environment, but some are to the buyer. For a Jew, sale of a product or service very clear. For example, in Islam, God is the creator that is legal but harmful (like cigarettes or alcohol) is and owner of wealth and material possessions, and

Muslims are viewed as trustees of the earth on behalf 00 T-H cO 2 vo co co 'o resources t? of God (Qur'an, 20:6). This means that o O, T-^ T-^ T-H, CO CN O CM 00 ^f cO must be of in such a as to z 00 O disposed way protect cn oo o r^ rf Tj- V?> Tf CNCNcOCNlO\0CNt-h everyone's well-being. No one is authorised to de or waste resources. u th r^ stroy God given Among major r^ t-h + O CN t-h t-h LO faiths, the natural environment is perhaps viewed as O O CNO r-i 00 (N of within Buddhism. This fj. ON being greatest significance -I^^^o^cn'^^ (NcO(N(N^-^|-CNth o stems from the recognition of mutual interdepen (N CO Tf ON 3 dence of all and the desire to avoid harm IT) things doing 1) VO i" h to any living thing (Brown, 2000; Daniels, 2003; h o\ Tj- m in o ? Inoue, 1997). believe that mankind does not ?"IOC^^o?vOvO1^ 2 >* Jews CNCNcOcOcOCNOnO own nature, 'The earth is the Lordys and thefullness o cL-? thereof and, as in Islam, Jews are trustees for God and O 2 o are duty bound to respect the integrity of nature. t? h (N lO CO Taken with the discussion this O H together preceding vO cO ^J" OS .(-> O H T-H t-H leads to our third ,-H hypothesis: t-h t? on oo r^ r^ cn 00 3 ON CNO cO o ON a .s ? HfOcOMcOHNt H3: Differences in attitudes towards aspects of ^ t? O

O Method ?3 (N h 00 00 h en (N q to test our we an In order hypotheses used data from CO t-h i> o r^ n o oo Tt extensive of individual attitudes to N. lo ti- co r^ survey CSR, ? (NcOfNCN^t-^f-mCN which has been conducted since 2000 annually by lO VO ON ON vO LO CN ON GlobeScan Ltd Environics) as part of their (formerly g, ? ? o, 3 Corporate Social Responsibility Monitor series. We i" ^ 't \D M cO S on lo o r^ ^f LOH used the 2003 cohort, which was the first year in t-h CN cO CN LO CN CO which the religious denomination of respondents r^ on co on vO LO COO was a identified. This survey covered representative CD T-H T-H T-H sample of around 1000 respondents in 20 countries LO ON LO \0 O CO ^^^PlOt-?O^ who were asked for their views on about 35 different CNcOcOcOlOvOOOO aspects of the role and behaviour of VO 00 ^ companies. LO CO (N Tables I and II show some of the T-? T-? demographic t? ? " T-H LO 00 VO 3 characteristics of the and the distribution of T-H ? sample LO 00 00 ON 00 O CN (N cO cO ri- CN T-H religious denominations within countries and across countries for the who answered l^ T-H^ 00 17,243 respondents vO vD cO ON the on ? T-H T-HO question religion. T3 From the of asked we focussed on CN 00 On CN ON ^t _+. range questions ON CN CO CN cO LO ^l LO CO two areas most appropriate for our study, first, a question on the overall role of companies and a on second, selection of 15 questions the social ? O of In the first case we responsibilities companies. O ? o tested whether the responses were different $5 ? NO SO ^ between religious affiliates and non-affiliates using < 5 ?N 00

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TABLE II

Distribution of denominations across countries

Buddhist Hindu Jewish Moslem Roman Other Russian Other Agnostic None Total Number catholic Christian orthodox

Australia 0.9 0.3 0.7 0.4 21.2 42.6 0.0 0.0 2.3 0.9 950 1013

Canada 1.2 0.4 0.8 0.9 43.9 42.0 0.0 0.0 2.3 1.2 774 1002 Chile 0.0 0.0 0.2 0.0 65.4 12.2 0.0 0.0 1.3 0.0 974 1000 France 1.7 0.0 0.8 1.6 65.5 3.5 0.0 0.0 0.8 1.7 987 1003 2.1 34.5 39.9 0.0 0.0 0.7 0.0 983 1000 Germany 0.0 0.1 0.1 Great Britain 0.2 0.8 0.5 1.7 17.5 61.8 0.0 0.0 1.3 0.2 827 1002 India 1.2 93.1 0.0 1.4 2.1 1.7 0.0 0.0 0.3 1.2 980 1000 to Indonesia 0.1 0.5 0.1 93.4 2.6 3.3 0.0 0.0 0.0 0.1 1015 1015 0.0 0.0 1.3 0.2 1011 Italy 0.2 0.1 0.2 0.2 89.6 1.4 998 aS Japan 44.1 0.0 0.0 0.0 0.3 1.3 0.0 0.0 0.6 44.1 698 731 Mexico 0.2 0.1 1.1 0.2 80.7 10.7 0.0 0.0 1.4 0.2 993 1000 Netherlands 1.0 0.5 0.3 0.4 29.4 23.3 0.0 0.0 0.0 1.0 974 1082 0.0 0.0 0.0 981 Nigeria 0.0 0.0 0.2 47.1 10.9 41.7 0.0 1000 Russia 0.0 0.1 0.0 4.0 0.4 0.5 75.9 1.1 6.6 0.0 1069 1069 8.3 4.3 0.0 0.0 0.0 0.8 Qatar 0.8 11.5 0.0 75.1 530 531 South Africa 0.3 4.1 0.6 4.5 8.7 71.5 0.0 8.4 1.9 0.3 1000 1000 South Korea 29.4 0.0 0.1 0.1 8.4 24.0 0.0 0.0 1.0 29.4 701 721 Spain 0.0 0.3 0.0 0.6 64.3 12.8 0.0 0.0 9.3 0.0 717 752 0.5 0.1 1198 Turkey 0.1 0.0 0.1 98.5 0.2 0.0 0.0 0.0 1200 USA 0.8 0.4 3.2 0.4 26.0 64.9 0.0 0.0 2.4 0.8 777 1000 Number 594 1038 80 3164 5303 4110 798 96 249 2683 17243 19132 % 3.1 5.4 0.4 16.5 27.7 21.5 4.2 0.5 1.3 14.0 90.1 100

= = to on Number Total Total Number of respondents replying the question religion; survey respondents.

chi-squared test on the difference in proportions of Findings responses to the following question: "People have different views on the role of large Table IV describes the variation across individuals companies in society. In your view should large of different faiths in perceptions concerning the The companies...? appropriate roles of business organisations. question we used is described in the previous sec 1. Focus on making a profit, paying taxes and tion and is consistent with Carroll's (1979) typol were providing employment in ways that obey all ogy of business responsibilities, individuals laws asked to choose between a principally economic 2. Do all this in ways that set higher ethical orientation for business, a principally ethical ori standards, going beyond what is required by entation for business, and a "middle way". Given law and actively helping build a better soci that the data analysed are dichotomous, we employ a to ety for all chi-squared tests, non-parametric alternative 3. Operate somewhere between these two the ?-test, to test for statistically significant differ points of view". ences (Brodsky and Darkhovsky, 2000). Surpris ingly, only Buddhists show a clear preference for For the questions on the responsibilities of compa ethical business behaviour compared to non = nies, respondents were asked to rank on a scale of believers (p 0.000). Two groups, the Jewish and 1-5, whether companies should be held completely Other Christian respondents declared a stronger responsible (5) or not at all responsible (1) for a preference for a "middle way" of social and eco selection of issues of social concern. The full list nomic responsibility than did non-believers, while of questions is provided in Table III. Since the data Hindus, Muslims, Roman Catholic and Russian are unlikely to be normally distributed, the test was a Orthodox respondents exhibited significantly non-parametric (Mann-Whitney) test of the differ stronger preference for embracing economic ence in mean responses between affiliates and non responsibilities than non-believers. The evidence, affiliates. We define the latter as those who said they therefore, broadly contradicts Hypothesis 1 in that were not religious at all, which is separate to the we find no stark general preference for a broader Agnostic group who may hold religious views but model of corporate social responsibilities among do not affiliate with a particular faith. The results for those expressing a religious affiliation than both exercises are presented in the next section. among those with no such affiliation.

TABLE III

Summary of questions on the social responsibility of firms: To what extent do you think firms should be held responsible for...? On a scale of (1) Not held responsible; (3) Held partly responsible; (5) Held completely responsible

Social Helping to solve social problems like crime, poverty and lack of education I not Environ Ensuring products and operations do harm the environment Stability Increasing economic stability in the world that materials it uses to make its in a manner Supply Ensuring all products have been produced responsible Education in Improving education and skills communities where they operate to extreme Poverty Helping reduce poverty Charity Supporting charities and community projects Profit Operating profitably and paying its fair share of taxes Equality Treating all employees and job applicants equally regardless of gender, race, religion or sexuality Rights Reducing human rights abuses in the world Prices Providing good quality products and services at the lowest possible price Accounts on Reporting honestly and accurately their financial performance Soc Ace and on social and Reporting honestly accurately their environmental performance Environ II Not only protecting the environment but also restoring it for future generations Standards Applying the same high standards everywhere it operates in the world

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TABLE IV

on or Percentage of individuals reporting that firms should focus profit ethics somewhere in between

Buddhist Hindu Jewish Muslim Roman Catholic Other Christian Russian Orthodox Other Agnostic None

Profit 18.91 51.47 15.19 31.07 24.46 23.06 34.96 37.89 25.00 21.93 Ethics 55.52 29.57 30.38 29.21 36.76 32.16 33.15 37.89 36.21 36.00 In Between 20.14 18.37 51.90 37.41 37.88 44.13 20.89 23.16 34.48 39.52 to Number 594 1038 80 3164 5303 4110 798 96 249 2683 tests to p-values for chi-squared of difference relative non-believers

Profit 0.185 0.000 0.151 0.000 0.034 0.507 0.000 0.000 0.132 +++ +++ +++ +++ +++ Ethics 0.000 0.000 0.301 0.000 0.902 0.000 0.888 0.790 0.474 +++ In Between 0.000 0.000 0.026 0.084 0.048 0.002 0.000 0.001 0.060 ++ ++

? ? and indicate at the 5 and ++ + ?, , significant negative differences 1, 10% levels, respectively, (on two-tailed tests), +++, and indicates significant positive at same = no differences the levels of significance, and indicates statistically significant difference.

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Instead of observing a clear difference between responsible to a greater extent than non-religious religious and non-religious individuals, our evidence individuals, at least for some areas of responsibility, an highlights interesting degree of heterogeneity although Islam and Buddhism appear to be excep within the group of religious individuals. This is tions. For example, the majority of religious groups seen perhaps most clearly when considering the hold companies more responsible for supporting variation in the importance associated with the charity and community projects, helping to solve economic responsibilities of companies in Table IV. social problems like crime, poverty and lack of Consistent with Hypothesis 2, and with the variation education, reducing human rights abuses and in religious teachings, we observe that the impor applying high standards globally. These areas of tance of economic responsibility with its attendant responsibility are consistent with the other-centred on focus material well-being is thought significantly philosophy of many of the major religions. How more important among Muslims, most Christians, ever, there are also areas of social responsibility and Hindus. These results are most easily rationali which religious individuals typically hold companies sable for the first two groups for whom their religion less responsible for than non-religious individuals. a embodies strong work ethic. In contrast, economic These areas include reducing the environmental are responsibilities thought to be significantly less damage caused by production, ensuring inputs have important among Jewish and Buddhist individuals. been produced in a responsible manner, and oper Table V extends the analysis to consider the var ating profitably. Why are most groups less support across con iation religious affiliations in attitudes ive than non-affiliates of environment and supply a cerning wide range of aspects of CSR. Looking chain issues? Perhaps this is because they see this as a across row an the last of Table V affords insight into community issue and not as the responsibility of only areas one the relative importance of the 15 of social stakeholder. Most religions value stewardship of responsibility within the sample as a whole. The the planet, as protection of God's creation and this is areas of CSR that attract the highest average scores seen as everyone's responsibility in most cases. are those that the sampled individuals felt companies Why do Buddhists have lower than average results should be held most responsible for. The highest across "good" things like social issues and charity? scores were associated with reducing the harm that This may perhaps arise because Buddhism is an products did to the environment, respecting equal individualistic religion that teaches detachment as a opportunities among employees, operating profit way of achieving Nirvana. Also some elements of ably and paying fair taxes, and restoring the envi Buddhism teach that poverty is a consequence of bad ronment for future generations. The areas of Karma in this life or previous incarnations and so is responsibility perceived to be of least importance to deserved. Also charity is only good Karma if it is companies were; solving social problems, the provided for the best of reasons, corporate philan extreme reduction of poverty, supporting charitable thropy is often reciprocal and so not good Karma. and community projects, and improving education. For Buddhists therefore, ethical behaviour in busi are These broad findings consistent with Carroll's ness, economics and society more generally is the (1979) argument that legal and economic responsi responsibility of individuals rather than of organisa are bilities paramount for businesses whereas dis tions taken in the abstract (Norberg-Hodge, 1997). cretionary and moral responsibilities are of subsidiary Firms should behave responsibly and their intentions concern. must also be well motivated, but it is the individuals The remainder of Table V highlights the signifi within the firms who should take the lead. Other cant variation across issues and across religions in stakeholders such as consumers and investors should not perceptions concerning the responsibilities of busi support unethical business, but neither can they nesses. Given the ordinal nature of likert scale vari absolve themselves of their responsibilities by dele we tests ables, employ Mann-Whitney for statistical gating to firms. The opposite appears to be true for differences between groups of religious individuals Russian Orthodox respondents who show a higher concern across and non-believers (Brodsky and Darkhovsky, 2000; all areas of social responsibility than Mann and Whitney, 1947). We find that religious non-affiliates. This may be understood as a response individuals do appear to expect companies to be to the primacy of the institutional church as a

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Social responsibilities of companies

Social Environ I Stability Supply Education Poverty Charity Profit Equality Rights Prices Accounts Soc Ace Environ II Standards

* Buddhist 2.91 4.25 3.56 3.40 4.25 4.13 3.17 4.16 3.63 (0.98) (1.09) (1.08) (1.03) (1.05) (1.10) (1.23) (1.05) (1.07) [0.020] [0.000] [0.001] [0.039] [0.001] [0.000] [0.000] [0.907] [0.000]

Hindu 3.92 4.43 4.18 4.41 4.24 4.17 3.87 4.60 4.54 3.96 4.46 4.45 4.37 4.47 4.40 (1.17) (0.88) (0.97) (0.86) (0.99) (0.98) (1.13) (0.76) (0.87) (1.14) (0.90) (0.87) (0.92) (0.87) (0.96) [0.000] [0.000] [0.000] [0.008] [0.000] [0.000] [0.000] [0.000] [0.001] [0.000] [0.000] [0.181] [0.217] [0.988] [0.000] +++ +++ +++ +++ +++ +++ ++ +++ +++ +++ Jewish 3.33 4.60 3.90 4.13 3.59 3.55 3.63 4.15 4.73 4.00 4.30 4.73 4.48 4.48 4.39 (1.56) (0.87) (1.34) (1.26) (1.46) (1.43) (1.19) (1.23) (0.75) (1.15) (0.97) (0.72) (0.96) (0.75) (0.83) [0.158] [0.681] [0.162] [0.102] [0.720] [0.714] [0.472] [0.236] [0.020] [0.014] [0.445] [0.051] [0.426] [0.741] [0.034] ++ ++ = ++ ++ bo Muslim 3.44 4.06 3.66 4.13 3.88 3.90 3.80 4.11 4.05 3.59 3.99 3.99 4.02 4.12 3.95 (1.26) (1.18) (1.19) (1.11) (1.14) (1.11) (1.11) (1.10) (1.13) (1.29) (1.15) (1.15) (1.11) (1.09) (1.17) [0.000] [0.000] [0.262] [0.000] [0.014] [0.000] [0.000] [0.000] [0.000] [0.016] [0.000] [0.000] [0.000] [0.000] [0.439] ? ? ^ +++ ? ++ +++ +++ ++ r-?. & RC 3.38 4.46 3.88 4.33 3.84 3.72 3.56 4.29 4.41 3.84 4.23 4.29 4.27 4.37 4.19 (1.41) (1.01) (1.17) (1.06) (1.26) (1.31) (1.25) (1.11) (1.07) (1.33) (1.08) (1.13) (1.12) (1.03) (1.15) [0.000] [0.034] [0.000] [0.000] [0.008] [0.171] [0.057] [0.045] [0.004] [0.000] [0.001] [0.000] [0.070] [0.351] [0.000] +++ +++ ++ + ++ +++ ++ ? + +++ OC 3.38 4.40 3.82 4.29 3.81 3.69 3.68 4.34 4.44 3.86 4.25 4.48 4.38 4.38 4.26 (1.32) (1.02) (1.17) (1.08) (1.22) (1.28) (1.18) (1.08) (1.05) (1.26) (1.06) (0.98) (1.01) (1.01) (1.09) [0.000] [0.000] [0.001] [0.000] [0.120] [0.685] [0.000] [0.282] [0.000] [0.000] [0.001] [0.170] [0.789] [0.274] [0.000] +++ ? ++ +++ +++ +++ ++ +++ RO 4.27 4.95 4.50 4.88 4.06 4.30 4.50 4.92 4.76 4.46 4.74 4.86 4.90 4.94 4.91 (1.10) (0.28) (0.93) (0.44) (1.26) (1.01) (0.81) (0.39) (0.67) (1.04) (0.65) (0.45) (0.35) (0.29) (0.40) [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] [0.000] +++ +++ +++ +++ +++ +++ +++ +++ +++ +++ +++ +++ +++ +++ +++ Other 3.57 4.43 4.26 4.38 3.82 3.79 4.03 4.51 4.22 4.00 4.35 4.42 4.28 4.33 4.45 (1.63) (1.22) (1.05) (1.16) (1.47) (1.53) (1.46) (1.20) (1.40) (1.43) (1.16) (1.22) (1.22) (1.24) (1.08) [0.021] [0.928] [0.003] [0.936] [0.401] [0.313] [0.002] [0.088] [0.730] [0.001] [0.033] [0.396] [0.883] [0.702] [0.000] ++ ++ ++ + ++ ++ +++

mediator and as an authority on all aspects of life ^ ON within the Orthodox tradition. Since the church ro ^ ? ov r- 2 - ??ON issues that hold for. T-HO j? they companies responsible CO II CO co d These tend to be associated with the traditional ^ CN ^ ^ concerns rO ^ ^ _ <^>_ individual as being of only transitory importance O t? t? to a o lead detachment of individuals from the soci z eties they inhabit (Alexandrin, 1993; Zadek, 1993).

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As Pry or argues, the Buddha "had little concern for Acknowledgements society as such and little conviction of its possible We would like to thank the editor and two improvability" (Pryor, 1991, 20). anonymous referees for comments and on an earlier ver Concerning the conformity of our findings with suggestions sion of this Graham Owens and Umar the general priors about how different denomina paper. Oyekan excellent research assistance. GlobeScan Ltd tions should act, our evidence is broadly consistent provided access to provided preferential their database for which with the teachings of the different religions. For we are also The views are those Muslims are of com grateful. expressed example, supportive holding of the authors and do not reflect those of for and necessarily panies responsible addressing poverty charity, errors GlobeScan Ltd. All remain the responsibility of which are basic tenets of Islam but do not in general the authors. expect companies to uphold equal rights between genders, which are dealt with in a rather different way within Islam where genders are given equal Notes value but different rights. We believe that the general results provided here See suggest further research will be fruitful. Our analysis http://www.interfaithstudies.org/ethics/decla rationglobalethic. html suggests that religion may play a significant role in at: See the ICCR's website http://www.iccr.org/ shaping individual perceptions of CSR and that about/ there is considerable variation in attitudes to aspects an is As has been pointed out, such enquiry subject of CSR across Our has to religions. analysis sought to the ab difficulties,- principally those associated with terms these in of doctrinal varia sence explore primarily of specific prescriptions concerning the way tions. However, future work should also explore believers should behave in an economic or business other of variation between includ not aspects religions context in most, but all, of the world's major reli are or in of ing whether faiths mediated intermediated, gions, differences interpretation and application versus the degree to which faiths are orthodox religious teaching within faiths, and the issue of whe or a heterodox, and issues concerned with the distinc ther not mediation in religion makes difference to behaviour and Van Buren, 1999; and tion between religious orthodoxy and orthopraxy. (Agle Angelidis I-brahim, 2004; 1995; and Law Other important research avenues centre on the Fukuyama, Kennedy ton, 1998; Lysonski and Gaidis, 1991). question of whether attitudes translate into behav a on a Hinduism is pantheistic religion and draws iour, which combined with the problem of com wide range of texts and scriptures including the Veda and Van Buren, partmentalisation (Agle 1999) as and Upanishads and epics such the Ramayana and mean that there is a weak may only relationship as a Mahabharta the basis of its teachings. Since it has between what the and their followers sects it no religions wide variety of cults, and philosophies, has and their behaviour. There is also a need to profess unified doctrine or philosophy from which prescriptions establish how is relative to other can important religion about economic issues be clearly established. factors such as demographics, economic variables Whilst this system was abolished in India after remain still affect such as income and other country-specific institu independence in 1947, elements that of Hindu culture and tional factors. Moreover, we need to investigate aspects (Dehejia Dehejia, 1993). whether these differences in attitudes influence the Buddhism is better understood as a philosophy with associated rituals rather than as a per se behaviour of firms directly or are influenced by religion as a since the Buddha is not considered god but rather firms themselves i.e. what is the causation? Finally, if as a was to achieve very special person who first perfec there is a causal relationship what are the implica tion and Nirvana, the practice tions for business and in the area of CSR? enlightenment, through policy of reflection and meditation. In this sense, Buddhism is or are Some religions, especially Islam Hinduism a relatively individualistic and unmediated faith in to different attitudes towards others prone depend which believers respond to the world and their envi on whether the "other" is of the same ing religion ronment guided by Buddhist teachings (Norb erg or not. be crucial when CSR This might discussing Hodge, 1997). These are based on the understanding of a These issues are the of karma and rebirth. arises in global economy. subjects suffering, meditation, Suffering not an aversion further research. only from ignorance and imbalance of

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