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Islam and CSR: a study of the compatibility between the tenets of Islam, the UN Global Compact and the development of social, human and natural capital

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  • John Zinkin

Abstract

Previous research has found that Muslims score elements that are assumed to matter in determining socially responsible business behaviour less highly than people of other religions. This paper looks at whether the tenets of Islam are the reason for this lower score by comparing and contrasting the UN Global Compact's ten principles with those of Islam in the affected areas. In so doing, the paper reconstructs the principles according to their impact on social, human and natural capital and explores whether Islam is supportive of responsible behaviour in these three areas. The paper concludes that, with the possible exception of Islam's focus on personal responsibility and non‐recognition of the corporation as a legal person, which could undermine the concept of corporate responsibility, there is no divergence between the tenets of the religion and the principles of the UN Global Compact. Focusing on this convergence of values could help avert the threatened ‘clash of civilizations’. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

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  • John Zinkin, 2007. "Islam and CSR: a study of the compatibility between the tenets of Islam, the UN Global Compact and the development of social, human and natural capital," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(4), pages 206-218, September.
    • Handle: RePEc:wly:corsem:v:14:y:2007:i:4:p:206-218
    DOI: 10.1002/csr.161
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    References listed on IDEAS

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    1. Agle, Bradley R. & Van Buren, Harry J., 1999. "God and Mammon: The Modern Relationship," Business Ethics Quarterly, Cambridge University Press, vol. 9(4), pages 563-582, October.
    2. Mervyn K. Lewis, 2001. "Islam and accounting," Accounting Forum, Taylor & Francis Journals, vol. 25(2), pages 103-127, June.
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    1. Dina M. Abdelzaher & Amir Abdelzaher, 2017. "Beyond Environmental Regulations: Exploring the Potential of “Eco-Islam” in Boosting Environmental Ethics Within SMEs in Arab Markets," Journal of Business Ethics, Springer, vol. 145(2), pages 357-371, October.
    2. Chengli Shu & Hammad Bin Azam Hashmi & Zhenxin Xiao & Syed Waqar Haider & Mishal Nasir, 2022. "How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995–2020," Journal of Business Ethics, Springer, vol. 181(2), pages 471-494, November.
    3. Dina M. Abdelzaher & Amr Kotb & Akrum Helfaya, 2019. "Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How," Journal of Business Ethics, Springer, vol. 155(3), pages 623-643, March.
    4. Qamar Farooq & Yunhong Hao & Xuan Liu, 2019. "Understanding corporate social responsibility with cross‐cultural differences: A deeper look at religiosity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 965-971, July.

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