Understanding corporate social responsibility with cross-cultural differences: A deeper look at religiosity

Contemporary economic and business settings have brought people of different cultures at the common workplace. This directs business researchers to study cross‐cultural similarities, differences, and management of employees, customers, and other stakeholders. This theoretical review is aimed to explore the variation in religion, practices, and their effects on corporate social responsibility (CSR) disclosure and practices. With an unfathomable analysis of relevant literature, this paper has highlighted the knowledge gap in the relationship of cross‐cultural differences and CSR. Subsequently, it presents three propositions in connection of religious variation and CSR disclosure and practice. Underpinning the practical difference in lifestyle of people having the same religious beliefs in different geographical areas, this article reflects that an extension in stakeholder theory may be suggested with the support of postempirical evidence.