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Purpose: The primary purpose of this study is to understand how tourism companies are engaged in Corporate Social Responsibility (CSR) initiatives during “Hajj and Umrah” to build the Company's Brand image among Muslim pilgrims.

Design methodology and approach: The present study is exploratory and qualitative and follows a case-based approach. Data were collected mainly from secondary sources like newspapers, articles, news reports, agencies” reports, etc.

Findings: Companies increasingly strive to run their businesses ethically, responsibly, and with a conscience during Hajj and Umrah. Companies use their vast network and years of experience processing visas, providing transportation, lodging, and guiding during the journey, aiding people experiencing poverty, providing travel services, medical care, food distribution, and contributing to environmental projects. Building engagement with CSR initiatives wins long-term brand loyalty with internal and external audiences, making the company an agent of positive change. CSR activities during Hajj and Umrah also provide companies with global outreach opportunities. India companies engaged in CSR activities gained tax benefits under Section 37 of the Income Tax Act.

Original: Present study is interdisciplinary (Law & Management) in nature. The study on CSR has been conducted in many areas, but CSR activities during Hajjj and Umrah, a business strategy of brand building, have yet to be studied. The present study will help academicians in theory building and companies to understand the importance of CSR activities during Hajj and Umrah in strategic decision-making.

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