探讨伊斯兰教、基督教和犹太教企业社会责任的神学基础,以加强合规和报告:一种折衷的方法

L. Raimi, Patel, A., Yekini, K., Aljadani
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引用次数: 14

摘要

当代的宗教具有潜力,传统的模式和理论可以为公众福利提供杠杆作用。考虑到企业社会责任(CSR)的道德和伦理维度,从宗教的角度理解这一模糊的概念有助于加强工业社会的企业社会责任合规和报告,在工业社会中,宗教在公司治理和人们的生活方式中发挥着直接和间接的作用。本文探讨了折衷的来源,以提供以下问题的答案:企业社会责任是否有伊斯兰教、基督教和犹太教的神学基础?宗教能否加强企业社会责任,加强合规和报告?作者从期刊文章、伊斯兰法学、犹太文献和圣经文本以及相关的在线资源中获取了所需的定性数据。对折衷来源的摘录进行了内容分析,从中得出关于这两个问题的结论。研究结果表明,三种宗教的社会责任具有神学基础,宗教伦理和价值观可以成为加强社会责任和报告的有力驱动力。
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Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach
Religion in the contemporary times has potentials from which conventional models and theories could leverage for public wellbeing. Considering the moral and ethical dimensions of corporate social responsibility (CSR), understanding this nebulous concept from the religious lenses could help strengthen CSR compliance and reporting in the industrial societies, where religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.
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