Journal of Islamic Business and Management

Understanding the Concept of Corporate Social Responsibility (CSR): Attributions from Islamic Perspective

Ifzal Ahmad, Khurram Shahzad, Mueen Aizaz Zafar & Khurram Khan
Published Online: December 2016
DOI: 10.1111/jibm

Majority of extant literature on the notion of Corporate Social Responsibility (CSR) has mainly focused on the positive effects of CSR and its related outcomes. However, a few authors in their studies hinted towards the possible negative impacts of this notion too. But, a distinction between such practices from the ones which evoke positive outcomes is still generally unattended. This study has attempted to theoretically address this key grey area in the CSR literature. Utilizing the attribution theory and Islamic perspective of doing the good, this study differentiated CSR practices on the basis of stakeholders’ attribution. Dividing CSR attributions into intrinsic and extrinsic, we contend that only intrinsic CSR attributions will evoke positive dispositions which consequently will lead towards positive outcomes. On the other hand, extrinsic CSR will eliminate positive dispositions which consequently will lead towards negative outcomes. Based on this argument, we have offered some propositions followed by theoretical and practical implications and future areas of research.


Corporate Social Responsibility; intrinsic CSR; Extrinsic CSR.