TY - JOUR
T1 - Religiosity, CSR Attitudes, and CSR Behavior: An Empirical Study of Executives' Religiosity and CSR
AU - Mazereeuw, C
AU - Graafland, JJ
AU - Kaptein, Muel
PY - 2014
Y1 - 2014
N2 - In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility (CSR), and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity.
AB - In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility (CSR), and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity.
UR - https://link.springer.com/article/10.1007/s10551-013-1847-3
U2 - 10.1007/s10551-013-1847-3
DO - 10.1007/s10551-013-1847-3
M3 - Article
SN - 0167-4544
VL - 123
SP - 437
EP - 459
JO - Journal of Business Ethics
JF - Journal of Business Ethics
IS - 3
ER -