Table 1 Literature review of 31 articles...

Table 1

Literature review of 31 articles main findings

Authors	Variables and religion	Theories	Research design	Findings	Recommendations and future research
Alazzani et al. (2019)	Islam; CEO Muslims, Gender demographics and impact on CSR	Upper Echelon Theory and TMT¹ Traits	Data Analysis and Regression of Malaysian Listed Companies	Muslim CEO significantly associated with high CSR disclosure. However, the gender attribute of the Board of Directors has mixed results	The study does not consider the quality of CSR reporting. Thus, future research might include computerized evaluation techniques
Aslam et al. (2022)	Islam; Religion and impact on customer loyalty	Signaling Theory	Quantitative and survey as well as PLS-SEM modeling	Muslims and collectivism has a significant correlation with customer loyalty	Future research to be conducted in a different context, as this study was conducted in Pakistan a higher Muslim intense country
Awang Kader et al. (2021)	Islam; Religiosity and CSR performance	Upper Echelon Theory and TMT² Traits	Quantitative using questionnaire and PLS-SEM modeling	The more religious orientation of top management the more positive the business performance of listed firms in Malaysia
Aziz et al. (2022)	Islam, Islamic Practices business performance, environmental performance and CSR		Quantitative using questionnaire and SEM Modeling using AMOS	Islamic Practices positively improved CSR practices in terms of financial performance and	Qualitative research design is recommended through in-depth interviews to frame a model
Belhadj (2021)	Islam; religiosity, CSR and marketing performance		Quantitative using convenience sampling of 41 Algerian companies	Religiosity affect top manager towards CSR practices and ethical marketing performance
Chantziaras et al. (2020)	Christian, Religiosity and CSR reporting in US Banking	Institutional Theory	Quantitative using questionnaire	The relationship was mixed depending on the contextual variables, in which the highly corrupted context reported negative relationship, while the less corrupted context reported high positive relation	To conduct the same study in other context other than the US western context
Chantziaras et al. (2020)	Christian, Religiosity and CSR reporting in US Banking	Social Norms Theory	Quantitative using questionnaire
Cui et al. (2015)	Christian, Decision Making and Environment Protection	Max Weiber Theory with regards to religion and human behaviors	Data analysis and regression analysis	The religiosity has negative impact over environmental initiative as part of CSR activities	Since this study was using the database analysis at macro level, a future research that concerned micro level could lead to different results or strengthen (Cui et al., 2015) results
Cui et al. (2015)	Christian, Decision Making and Environment Protection		Data analysis and regression analysis	While the Christian groups has different levels of influence, in which the Catholic has the lowest influence compared with other groups like protestant
Curado and Mota (2021)	Christian, sustainability, CSR		Literature review, in which 28 article was included the SLR using PRISMA methodology	Religiosity affect family firms sustainability practice	It is recommended to conduce systematic review with a higher sample size
Darrag and E-Bassiouny (2013)	Islam, CSR	Agency, RBV, Stakeholder and stewardship	Case study	Islamic roots fits with global CSR policies. A model proposed by the study to link between Islamic roots and global CSR	The proposed model was based on case study. Thus, it need further empirical testing to confirm
Du et al. (2016)	Buddhism and Taoism, Laws and CSR		Data analysis and regression	the religious atmosphere played positive role in enhancing CSR practices, the law enforcement played the same role	It is important to measure the influence of religion in international context, to measure wither different religion has same influence over CSR or not
El-Bassiouny et al. (2015)	Islam; Global Sustainability and CSR		Case studies using interviews method	The more institutionalized CSR the less contribution of religion on CSR practices in global companies working in the MENA region
Elnahas et al. (2021)	Islam, Islamic rooted companies traded in Dow Jones, CSR practices		Data Analysis, Regressions	This is one of the most important studies that provide a general global framework for Islamic Sharia compliance guidelines to achieve the intended CSR results, lowering risks. As according to the finding based on a sample of companies traded in Dow Jones claimed that Shairia compliance firms it found that there is no significant correlation between Islamic roots and CSR or lowering risks
Farooq et al. (2019)	Different religions cross contextual	Social Capital	Literature review	Different religions have different impacts on CSR. Moreover, the geographical location has also influenced over the degree to which religion influence CSR	Cross-border empirical investigation can be conducted to test the theoretical results regarding contextual, religiosity and CSR
Griffin and Sun (2018)	Christian, CSR		Data analysis, Passion Regression	Religion has mixed influence over voluntary disclosure of CSR
Harjoto and Rossi (2019)	Christian, Women TMT and CSR	Gender socialization theory	Data analysis and regression	A positive relationship between Christianity and CSR and the presence of female in top management positively affect CSR practices and results too
		Upper Echelon theory
		Ethics of care theory
Helfaya and Easa (2022)	Islam, Islam impact on CSR in terms of environmental practices		Quantitative survey questionnaire	Negative relationship were founded	As the current study focused on environmental part of the CSR in Egypt. Future studies recommended to gauge the relationship of other CSR aspect and to conduct the same study in other Muslim countries to be able to generalize the results
Hunjra et al. (2021)	Islam, CSR a mediating variables between religion and firms performance	Stakeholder theory	Quantitative, questionnaire and SEM	The mediating role of CSR founded positively correlated with performance and religiosity	To conduct the same study in other context other than Pakistan
Iguchi et al. (2022)	Shinto and Buddhism, Green initiative as CSR	Upper Echelon Theory	Quantitative survey questionnaire 1,184 questionnaire sample of Tokyo medium size firms	Positive relationship between CEO religiosity and green initiatives	Other green initiatives can be further studies like energy and global worming
		Resources Based View Theory			Same study could be conducted on listed companies where the CEO has lower influence as in SME's
		Agency Theory
Jamali and Sdiani (2013)	Christian and Islam, CSR		Quantitative using a questionnaire, where the hypothesis tested using the regression, a sample of 118 Lebanese SME's were included in the analysis	Intrinsic and extrinsic effect of religion positively correlated with CSR
Javaid and Al-Malkawi (2018)	Islam, CSR, Zakat	Stakeholder theory	Panel data analysis of 10 years of public data gained from the Saudi stock exchange market	Zakat (CSR mean) positively affect firms performance
Khurshid et al. (2014)	Islam, CSR	Stakeholder theory	Literature review aimed to developed the Islamic CSR model as an extension of Carroll's theory	Islamic regulation intersects with Carroll's theory in many aspect of the theory like legal, economic, ethical. Thus, the Islamic CSR model based on Carroll's theory can be applicable	Empirical work is recommended to test the model
Khurshid et al. (2014)	Islam, CSR	Theory of Carroll			Empirical work is recommended to test the model
Kusuma et al. (2020)	Islam, CSR decision	Stakeholder theory Personality and value theory	Simulations laboratory experiment, in which students played the role of managers and answer questions as if they managers	A manager who works under performance-based compensation tends to decide on value-creation CSR activities. While others they do not
Kusuma et al. (2020)	Islam, CSR decision	Stakeholder theory Personality and value theory		It is worth mentioning that these results are based on laboratory simulation experiments and not on real manager views
Maung et al. (2020)	Religions, CSR	Signaling Moral Capital theory	Data analysis	Market reacts more positively to charitable initiative than firms with religious CEOs
Mazereeuw- van der Duijn Schouten et al. (2014)	Christian, CSR	Upper Echelon	Quantitative using questionnaire	A positive relationship was founded	To conduct the same research in other contexts
Oumlil and Balloun (2009)	Christian and Islam, CSR	Theory of Ethics and Max weber social framework	Quantitative using questionnaire	The results find that Maroon manager are more homogeneous in their cultural values and there are positive correlations between their religiosity and other cultural issues on decision-making process. While the American manager are not homogenous and their cultural background impact on the decision is mixed	Similar studies concerning the cross-cultural difference and its impact on manager behavior toward CSR, decision making process
		Theory of cultural values
		Socialization theory
Rodríguez-Domínguez and Gallego-Alvarez (2021)	Religion (Christianity, Judaism, Islam, Buddhism, Hinduism and Folk religion), CSR	Stakeholder theory Legitimacy theory	Panel and data analysis based on Thomas router database	Christianity, Judaism and Buddhism have positive impact on CSR, while Islam, Hinduism and Folk have no link
Tahir et al. (2015)	Islam, CSR	Stakeholder theory	Cross-sectional survey	Malaysian managers perceived the religion and CSR as key corner issues in conducting business	The concerns of organizations shall not be only to satisfy the stakeholders but also to conduct business in faith: Iman, Ihsan and Taqwa
van Aaken and Buchner (2020)	Religion, CSR		Literature review	Most of the reviewed articles are concerning Islam and Christian religion, and the relationship between religion and CSR is founded heterogonous
Verma and Singh (2016)	Religion in Indian Context, CSR		Quantitative using questionnaire	A positive relationship between religions and CSR
Xu and Ma (2022)	Christian, CSR	Upper Echelon theory	Quantitative using questionnaire	US managers who attend religious schools superior on CSR activities and performance than others
Zaman et al. (2018)	Islam, CSR	Planned behavior theory	Quantitative using questionnaire	Islam has a positive influence on CSR	Cross-religion, cross countries study is recommended
Zaman et al. (2018)	Islam, CSR	Stakeholder theory	Quantitative using questionnaire	Islam has a positive influence on CSR	Cross-religion, cross countries study is recommended

Authors	Variables and religion	Theories	Research design	Findings	Recommendations and future research
Alazzani et al. (2019)	Islam; CEO Muslims, Gender demographics and impact on CSR	Upper Echelon Theory and TMT¹ Traits	Data Analysis and Regression of Malaysian Listed Companies	Muslim CEO significantly associated with high CSR disclosure. However, the gender attribute of the Board of Directors has mixed results	The study does not consider the quality of CSR reporting. Thus, future research might include computerized evaluation techniques
Aslam et al. (2022)	Islam; Religion and impact on customer loyalty	Signaling Theory	Quantitative and survey as well as PLS-SEM modeling	Muslims and collectivism has a significant correlation with customer loyalty	Future research to be conducted in a different context, as this study was conducted in Pakistan a higher Muslim intense country
Awang Kader et al. (2021)	Islam; Religiosity and CSR performance	Upper Echelon Theory and TMT² Traits	Quantitative using questionnaire and PLS-SEM modeling	The more religious orientation of top management the more positive the business performance of listed firms in Malaysia
Aziz et al. (2022)	Islam, Islamic Practices business performance, environmental performance and CSR		Quantitative using questionnaire and SEM Modeling using AMOS	Islamic Practices positively improved CSR practices in terms of financial performance and	Qualitative research design is recommended through in-depth interviews to frame a model
Belhadj (2021)	Islam; religiosity, CSR and marketing performance		Quantitative using convenience sampling of 41 Algerian companies	Religiosity affect top manager towards CSR practices and ethical marketing performance
Chantziaras et al. (2020)	Christian, Religiosity and CSR reporting in US Banking	Institutional Theory	Quantitative using questionnaire	The relationship was mixed depending on the contextual variables, in which the highly corrupted context reported negative relationship, while the less corrupted context reported high positive relation	To conduct the same study in other context other than the US western context
Chantziaras et al. (2020)	Christian, Religiosity and CSR reporting in US Banking	Social Norms Theory	Quantitative using questionnaire
Cui et al. (2015)	Christian, Decision Making and Environment Protection	Max Weiber Theory with regards to religion and human behaviors	Data analysis and regression analysis	The religiosity has negative impact over environmental initiative as part of CSR activities	Since this study was using the database analysis at macro level, a future research that concerned micro level could lead to different results or strengthen (Cui et al., 2015) results
Cui et al. (2015)	Christian, Decision Making and Environment Protection		Data analysis and regression analysis	While the Christian groups has different levels of influence, in which the Catholic has the lowest influence compared with other groups like protestant
Curado and Mota (2021)	Christian, sustainability, CSR		Literature review, in which 28 article was included the SLR using PRISMA methodology	Religiosity affect family firms sustainability practice	It is recommended to conduce systematic review with a higher sample size
Darrag and E-Bassiouny (2013)	Islam, CSR	Agency, RBV, Stakeholder and stewardship	Case study	Islamic roots fits with global CSR policies. A model proposed by the study to link between Islamic roots and global CSR	The proposed model was based on case study. Thus, it need further empirical testing to confirm
Du et al. (2016)	Buddhism and Taoism, Laws and CSR		Data analysis and regression	the religious atmosphere played positive role in enhancing CSR practices, the law enforcement played the same role	It is important to measure the influence of religion in international context, to measure wither different religion has same influence over CSR or not
El-Bassiouny et al. (2015)	Islam; Global Sustainability and CSR		Case studies using interviews method	The more institutionalized CSR the less contribution of religion on CSR practices in global companies working in the MENA region
Elnahas et al. (2021)	Islam, Islamic rooted companies traded in Dow Jones, CSR practices		Data Analysis, Regressions	This is one of the most important studies that provide a general global framework for Islamic Sharia compliance guidelines to achieve the intended CSR results, lowering risks. As according to the finding based on a sample of companies traded in Dow Jones claimed that Shairia compliance firms it found that there is no significant correlation between Islamic roots and CSR or lowering risks
Farooq et al. (2019)	Different religions cross contextual	Social Capital	Literature review	Different religions have different impacts on CSR. Moreover, the geographical location has also influenced over the degree to which religion influence CSR	Cross-border empirical investigation can be conducted to test the theoretical results regarding contextual, religiosity and CSR
Griffin and Sun (2018)	Christian, CSR		Data analysis, Passion Regression	Religion has mixed influence over voluntary disclosure of CSR
Harjoto and Rossi (2019)	Christian, Women TMT and CSR	Gender socialization theory	Data analysis and regression	A positive relationship between Christianity and CSR and the presence of female in top management positively affect CSR practices and results too
		Upper Echelon theory
		Ethics of care theory
Helfaya and Easa (2022)	Islam, Islam impact on CSR in terms of environmental practices		Quantitative survey questionnaire	Negative relationship were founded	As the current study focused on environmental part of the CSR in Egypt. Future studies recommended to gauge the relationship of other CSR aspect and to conduct the same study in other Muslim countries to be able to generalize the results
Hunjra et al. (2021)	Islam, CSR a mediating variables between religion and firms performance	Stakeholder theory	Quantitative, questionnaire and SEM	The mediating role of CSR founded positively correlated with performance and religiosity	To conduct the same study in other context other than Pakistan
Iguchi et al. (2022)	Shinto and Buddhism, Green initiative as CSR	Upper Echelon Theory	Quantitative survey questionnaire 1,184 questionnaire sample of Tokyo medium size firms	Positive relationship between CEO religiosity and green initiatives	Other green initiatives can be further studies like energy and global worming
		Resources Based View Theory			Same study could be conducted on listed companies where the CEO has lower influence as in SME's
		Agency Theory
Jamali and Sdiani (2013)	Christian and Islam, CSR		Quantitative using a questionnaire, where the hypothesis tested using the regression, a sample of 118 Lebanese SME's were included in the analysis	Intrinsic and extrinsic effect of religion positively correlated with CSR
Javaid and Al-Malkawi (2018)	Islam, CSR, Zakat	Stakeholder theory	Panel data analysis of 10 years of public data gained from the Saudi stock exchange market	Zakat (CSR mean) positively affect firms performance
Khurshid et al. (2014)	Islam, CSR	Stakeholder theory	Literature review aimed to developed the Islamic CSR model as an extension of Carroll's theory	Islamic regulation intersects with Carroll's theory in many aspect of the theory like legal, economic, ethical. Thus, the Islamic CSR model based on Carroll's theory can be applicable	Empirical work is recommended to test the model
Khurshid et al. (2014)	Islam, CSR	Theory of Carroll			Empirical work is recommended to test the model
Kusuma et al. (2020)	Islam, CSR decision	Stakeholder theoryPersonality and value theory	Simulations laboratory experiment, in which students played the role of managers and answer questions as if they managers	A manager who works under performance-based compensation tends to decide on value-creation CSR activities. While others they do not
Kusuma et al. (2020)	Islam, CSR decision	Stakeholder theoryPersonality and value theory		It is worth mentioning that these results are based on laboratory simulation experiments and not on real manager views
Maung et al. (2020)	Religions, CSR	Signaling Moral Capital theory	Data analysis	Market reacts more positively to charitable initiative than firms with religious CEOs
Mazereeuw- van der Duijn Schouten et al. (2014)	Christian, CSR	Upper Echelon	Quantitative using questionnaire	A positive relationship was founded	To conduct the same research in other contexts
Oumlil and Balloun (2009)	Christian and Islam, CSR	Theory of Ethics and Max weber social framework	Quantitative using questionnaire	The results find that Maroon manager are more homogeneous in their cultural values and there are positive correlations between their religiosity and other cultural issues on decision-making process. While the American manager are not homogenous and their cultural background impact on the decision is mixed	Similar studies concerning the cross-cultural difference and its impact on manager behavior toward CSR, decision making process
		Theory of cultural values
		Socialization theory
Rodríguez-Domínguez and Gallego-Alvarez (2021)	Religion (Christianity, Judaism, Islam, Buddhism, Hinduism and Folk religion), CSR	Stakeholder theoryLegitimacy theory	Panel and data analysis based on Thomas router database	Christianity, Judaism and Buddhism have positive impact on CSR, while Islam, Hinduism and Folk have no link
Tahir et al. (2015)	Islam, CSR	Stakeholder theory	Cross-sectional survey	Malaysian managers perceived the religion and CSR as key corner issues in conducting business	The concerns of organizations shall not be only to satisfy the stakeholders but also to conduct business in faith: Iman, Ihsan and Taqwa
van Aaken and Buchner (2020)	Religion, CSR		Literature review	Most of the reviewed articles are concerning Islam and Christian religion, and the relationship between religion and CSR is founded heterogonous
Verma and Singh (2016)	Religion in Indian Context, CSR		Quantitative using questionnaire	A positive relationship between religions and CSR
Xu and Ma (2022)	Christian, CSR	Upper Echelon theory	Quantitative using questionnaire	US managers who attend religious schools superior on CSR activities and performance than others
Zaman et al. (2018)	Islam, CSR	Planned behavior theory	Quantitative using questionnaire	Islam has a positive influence on CSR	Cross-religion, cross countries study is recommended
Zaman et al. (2018)	Islam, CSR	Stakeholder theory	Quantitative using questionnaire	Islam has a positive influence on CSR	Cross-religion, cross countries study is recommended

Note(s): ¹TMT: Top Management Team

Source(s): Table is generated by author

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