*5.5. Limitations and Future Research*

Like other studies, this empirical study faced some limitations and therefore offers some avenues for future research. *First,* our sample represents Egyptian Muslim managers only. Therefore, future research is needed to confirm that these results can be generalised to other Islamic nations. Continued research to include comparisons of different managers' religious beliefs in cross-cultural settings and in different nations is also needed. *Second,* this study examined the influence of religiosity on managers' contributions to CSR activities, but managers' religious beliefs may also affect CSR, as managers have a great impact on setting corporate sustainability strategies and policies as well as influencing the behaviour of workers and impacting on the natural environment. Therefore, in-depth interviews with executives and senior managers might offer some interesting insights into the justifications religious managers use to neglect their employees' concerns and their environmental responsibilities. Guidelines could be developed to encourage these managers to accomplish more activities directing CSR toward their internal stakeholders and the protection of the environment. *Third,* our study focuses only on the religious influences that may affect managers' attitudes and behaviours toward CSR. Undoubtedly, other factors also affect these managerial behaviours and decisions related to CSR matters. These factors might include ideological factors, availability of finance to fund CSR initiatives, regulations, media pressure, civil and environmental activists, and societal expectations.

**Author Contributions:** Both authors have contributed equally to this research. All authors have read and agreed to the published version of the manuscript.

**Funding:** This research received no external funding.

**Institutional Review Board Statement:** Not applicable.

**Informed Consent Statement:** Not applicable.

**Data Availability Statement:** Not applicable.

**Acknowledgments:** We would like to thank the journal's academic editor and the anonymous reviewers for their valuable comments and suggestions. The first author acknowledges financial research assistance from Damanhour University, Egypt, and the second author acknowledges financial research assistance from Alexandria University, Egypt. All remaining errors are our own.

**Conflicts of Interest:** The authors declare no conflict of interest.

#### **References**

