*Article* **Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers**

**Akrum Helfaya 1,2,\* and Nasser Fathi Easa 3,4**


**Abstract:** In this research, we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility (CSR) attitudes and behaviour. We defined four aspects of religiosity, four types of individual attitudes toward CSR, and five types of CSR behaviour. The empirical analysis of the responses of 274 questionnaires showed that there is a very different picture of the Islamic religiosity of the Egyptian managers, with low correlations between the cognitive, intrinsic, extrinsic, and behavioural aspects of religiosity. The results show that there are significant and negative impacts of Islamic religious beliefs on various types of CSR attitudes and behaviour. The joint mediating role of attitudes toward CSR is almost non-existent and Islamic religious beliefs exert a direct impact on CSR behaviour. Our findings offer important implications for CSR scholars to use a multidimensional measure to assess the religious beliefs of managers and their impacts on CSR attitudes. These findings also enhance business managers' awareness of the interconnection of religiosity and CSR.

**Keywords:** Islamic religiosity; individual responsibility; CSR; managers; Egypt
