*5.3. Direct and Indirect Impacts of Managers' Religiosity on CSR Behaviour*

Regarding the third research question about the contrast between the direct and indirect impacts of religiosity on CSR behaviour through CSR attitudes, the empirical results proved that intrinsic religiosity was the only religious orientation that had a direct influence on CSR behaviour in general. When we differentiated between the different types of CSR behaviour, the cognitive aspect of religiosity had a significant negative effect on CSR related to diversity. It was also found that intrinsic religiosity had a significant positive effect on CSR related to external stakeholders. This is in contrast with Mazereeuw-van der Duijn Schouten et al.'s [9] findings which stated that intrinsic religiosity had a significant negative impact on CSR related to diversity and a significant positive impact on CSR related to charitable activities.

Our findings on the negative effect of religiosity on CSR related to diversity are supported by other relevant studies, see for example [36]. Religious individuals tend to be more racialist and less sympathetic toward working females, as this was checked in the CSR related to diversity questions. This negative impact of religiosity on CSR related to diversity may be based on historic religious teachings and customs [36]. In Islam, all creatures, male and female, are equal in the sight of God. Thus, the equality of the religious society does not encourage traditional religious managers to support women. Accordingly, women have a dependent personality and are traditionally responsible for household activities.

The significant positive impact of intrinsic religiosity on CSR relating to external stakeholders (e.g., customers and others) is also supported in Islam. Therefore, this positive association between religiosity and external stakeholders may proceed from historic religious teachings, emphasising the significance of honesty, integrity, and respect for all external bodies. Despite the direct effect of the cognitive aspects of religiosity on diversity as a form of CSR behaviour, we found that legal responsibility was the only CSR attitude that significantly mediated the influence of religiosity on diversity. The mediation role of legal attitude positively affected the relationship between the cognitive aspects of religiosity and diversity. Likewise, there was a direct impact of intrinsic religiosity on external stakeholders; however, an indirect effect did not exist due to the impact of the mediator role on CSR attitudes. These findings confirmed the view of the TPB that religiosity might affect managers' CSR behaviour indirectly through their CSR attitudes [29]. However, beside the direct effects of all religiosity orientations on CSR behaviour in general and other CSR behavioural aspects, we found no strong indication that CSR attitudes significantly mediated the impact of religiosity on CSR behaviour.

While differentiating CSR attitudes from CSR behaviour by examining the impact of religious beliefs on CSR, we found not only reasonable diverse relations between religiosity and CSR attitudes but also between religiosity and CSR behaviour, even though mediation impacts do not help very much to clarify these impacts of religiosity on CSR behaviour. Therefore, we find similar findings as for the direct impacts, namely that cognitive aspects of religiosity have a significant negative impact on diversity. The significant positive impact of intrinsic religiosity on external stakeholders was similar to the results of direct impacts. However, the total positive impact of behaviour aspects of religiosity becomes significant only for diversity when direct and indirect impacts are accumulated. The positive impact of behavioural aspects of religiosity on diversity is logical according to Islam who calls for gender equality [25], although this result opposes the above findings of the negative direct impact of the cognitive aspects of Egyptian Muslim managers' religiosity on diversity. This contradiction reveals that CSR attitudes mediate the relationship between religiosity and CSR behaviour [9]. Lastly, it is noteworthy that we found no positive significant association

between religiosity and CSR behaviour related to internal stakeholders (e.g., employees) and the natural environment. These surprising findings reflect that although religious beliefs are significantly related to ethical attitudes, the association between religious beliefs and definite prosocial behaviour is insignificant [9,22,31,51].
