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Religiosity And Corporate Social Responsibility: Do They Mix Well Together?

Author

Listed:
  • TOMASI Stella

    (College of Business and Economics, Towson University, USA)

  • DEWALLY Michaël

    (College of Business and Economics, Towson University, USA)

  • LIU Pu

    (Sam W. Walton College of Business, University of Arkansas, USA)

  • SHAO Yingying

    (College of Business and Economics, Towson University, USA)

Abstract

Although research in social norms and Corporate Social Responsibility (CSR) is limited, previous studies show mixed results on the influence of social norms, specifically religiosity of the community, on firms’ CSR activities. Using the CSR scores from KLD database, we merge county-level religious data and other control variables to run multiple regression models. Contrary to existing theories suggesting more religious social norms would entice companies to do better, our results show that community religiosity has a negative impact on firms’ CSR scores. In our discussion, we provide insights that explain this seeming contradiction and provide directions for future studies.

Suggested Citation

  • TOMASI Stella & DEWALLY Michaël & LIU Pu & SHAO Yingying, 2021. "Religiosity And Corporate Social Responsibility: Do They Mix Well Together?," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 16(2), pages 249-266, August.
    • Handle: RePEc:blg:journl:v:16:y:2021:i:2:p:249-266
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