Reporting to God. The religious background of corporate social responsibility in Islamic enterprises – airlines

• Authors: Czerny Małgorzata , Kowalczyk Magdalena

Title variants

PL

Raportowanie Bogu. Religijne podłoże społecznej odpowiedzialności biznesu w przedsiębiorstwach islamskich – na przykładzie linii lotniczych

• Languages of publication: EN

Abstracts

EN

Purpose: The aim of the article is to present the role played by ethics and religion in shaping the concept of corporate social responsibility (CSR) on the example of Islam. Therefore, this paper focuses on CSR in Islamic companies and attempts to discover whether Islamic countries are a cultural circle where culture and religion are advantageous when developing CSR. Methodology/approach: A case study was used to determine CSR disclosure in airlines. Findings: The results showed that ethics and philanthropy were important to CSR disclosure in Islamic companies. Religion in Islamic countries has a huge impact on companies disclosing their philanthropical and ethical activities. Practical implications: This paper will better enable academics and practitioners to understand CSR problems in Islamic countries. Our research underlines the role of ethics and religion in the context of CSR. Originality/value: This paper makes an important contribution by highlighting the importance of ethics to CSR in Islam countries and raises the possibility of CSR reporting being adopted in Islamic companies.

PL

Cele: Celem artykułu jest przedstawienie roli, jaką odgrywa etyka i religia w kształtowaniu koncepcji społecznej odpowiedzialności biznesu (CSR) na przykładzie islamu. Dlatego artykuł koncentruje się na CSR w firmach islamskich w kontekście odpowiedzi na pytanie, czy w krajach islamskich kultura i religia tworzą korzystne warunki do rozwoju CSR. Metodyka/podejście badawcze: W artykule wykorzystano studium przypadku dla określenia zakresu ujawnień CSR w liniach lotniczych. Wyniki: Wyniki pokazały, że religia w krajach islamskich ma ogromny wpływ na zakres ujawnień w przedsiębiorstwach z krajów islamskich. Ujawnienia koncentrują się zwłaszcza wokół zagadnień związanych z etyką i działalnością filantropijną. Praktyczne implikacje: Artykuł pozwoli naukowcom i praktykom lepiej zrozumieć problemy CSR w krajach islamskich. Nasze badania podkreślają rolę etyki i religii w kontekście CSR. Oryginalność/wartość: Artykuł podkreśla znaczenie etyki dla CSR w krajach islamskich i określa możliwości przyjęcia sprawozdawczości CSR w islamskich firmach

Keywords

EN

Corporate social responsibility; Islam; ethics; religion; reporting; non-financial indicators

PL

CSR; Islam; etyka; religia; raportowanie; mierniki niefinansowe

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2022
• Issue: 46(4)
• Pages: 27-50

Contributors

author

Czerny Małgorzata

• Poznań University of Economics and Business, Institute of Accounting and Finance Management, Department of Management Accounting

author

Kowalczyk Magdalena

• Poznań University of Economics and Business, Institute of Accounting and Finance Management Department of Management Accounting

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