An Empirical Model for Islamic Corporate Social Responsibility Grounded in Theory and Practice

The study identifies unique corporate social responsibility (CSR) dimensions and constructs presented through an empirical framework in order to outline the practice of CSR in a context with strong Islamic beliefs. The framework goes beyond the mere platform of Islamic philanthropy and is based on stakeholders and their related concerns as practices by the interviewed respondents. Based on data collected from representatives of 63 organisations from Saudi Arabia, the United Arab Emirates and Oman and employing Grounded Theory strategy, the study examines the CSR philosophy and approach in the Middle Eastern region. The results suggest that the Middle Eastern understanding is largely grounded in the context of social and altruistic actions. This focus is mainly attributed to the dominant role of religion in the examined region and results in forms of non-structured or semi-structured approach to CSR. Apart of the significant contributions to the CSR literature, the study offers important contributions to business practitioners and managers operating in the Middle East.