CEO Religion and Corporate Social Responsibility: A Socio-behavioral Model

Isabelle Breton-Miller (), Danny Miller (), Zhenyang Tang () and Xiaowei Xu ()
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Isabelle Breton-Miller: HEC Montréal
Danny Miller: HEC Montréal
Zhenyang Tang: Clark University
Xiaowei Xu: University of Rhode Island

Journal of Business Ethics, 2024, vol. 195, issue 1, No 9, 167-189

Abstract: Abstract Studies linking religion to CSR have produced conflicting findings due to a failure to draw distinctions among religious influences and different CSR practices, and to theorize their connection. Drawing on social identity theory and the theory of planned behavior, we first argue that religion will influence CSR when ethical values from a CEO’s religious social identification resonate with an aspect of CSR. Second, CEO attitudes congruent with those values and forms of CSR—interpersonal empathy and proactiveness—will strengthen that relationship. Third, the relationship between religious social identification and CSR will be strengthened by a CEO’s ability to enact CSR policies, a function of personal and firm market power. Our research on 270 CEOs from 242 publicly traded US firms from 2007 to 2020 supports these relationships.

Keywords: Corporate social responsibility; CEO religious identification; Social identity theory; Theory of planned behavior (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s10551-024-05650-x

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