Does religiosity determine affinities to CSR?

This paper aims at exploring the extent to which Corporate Social Responsibility (CSR) orientations are influenced by the level of religiosity among business professionals. Previous empirical research has highlighted the influence of personal values and belief systems on managerial CSR orientations, presenting mixed evidence in relation to the influence of religious ethics on responsible business orientations. Our paper advances knowledge in this important area of research by (1) synthesizing scattered available literature on the topic and (2) presenting fresh empirical insights from the Lebanese multi-religious context in relation to how an individual’s type of religiosity (intrinsic/extrinsic) affects their views of CSR. The results suggest that social extrinsic religiosity is related to a broader perspective of CSR, while intrinsic religiosity is related to a narrow view of CSR. Relevant insights and implications are synthesized accordingly.