Exploring the theological foundation of Corpo rate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach

Abstract

Religion in the contemporary times has potentials from which conventional models and theo
ries could leverage for public wellbeing. Considering the moral and ethical dimensions of cor
porate 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 pa
per 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 com
pliance 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.