How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995-2020

被引:15
作者
Shu, Chengli [1 ]
Hashmi, Hammad Bin Azam [1 ]
Xiao, Zhenxin [1 ]
Haider, Syed Waqar [2 ]
Nasir, Mishal [3 ]
机构
[1] Xi An Jiao Tong Univ, Sch Management, 28 West Xian Ning Rd, Xian 710049, Shaanxi, Peoples R China
[2] Govt Coll Women Univ, Business Adm, Sialkot, Punjab, Pakistan
[3] COMSATS Univ Islamabad, Dept Management Sci, Pk Rd, Islamabad 45550, Islamabad Capit, Pakistan
基金
中国国家自然科学基金;
关键词
Islam; CSR; Systematic literature review; Citation analysis; Thematic analysis; CORPORATE SOCIAL-RESPONSIBILITY; FINANCIAL INSTITUTIONS; MIDDLE-EAST; BANKS; DISCLOSURE; BUSINESS; ETHICS; STAKEHOLDERS; PERFORMANCE; COUNTRY;
D O I
10.1007/s10551-021-04964-4
中图分类号
F [经济];
学科分类号
02 ;
摘要
There is a considerable scholarly discussion regarding how Islamic values influence CSR, but prior studies remain fragmented and scattered across several fields. This paper, therefore, aims to offer a more comprehensive understanding of the impacts of Islamic values on CSR by conducting a systematic literature review of 84 relevant publications from 1995 through 2020. The results of a thematic analysis show that there are four underlying themes to consider when explaining the influence of Islamic values on CSR: (1) Islamic narratives promoting CSR, (2) Islam-based CSR, (3) Islamic financial institutions as enablers of CSR, and (4) stakeholders' perspectives on how Islamic values influence CSR. This study contributes to the CSR literature by providing a systematic understanding of how Islamic values influence CSR and by identifying current challenges and promising directions for future exploration along this line of inquiry.
引用
收藏
页码:471 / 494
页数:24
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