*5.4. Implications for CSR Scholars and Community of Managers*

Four important implications for CSR scholars and business managers stand out from our findings. *First,* in response to the critique on the use of a one-dimensional concept and measure of religiosity in the existing literature, we used a multidimensional concept to measure the religious beliefs of managers. Our empirical analysis of the different dimensions of religious beliefs showed a very different picture of the Islamic religiosity of the executives in our sample. Thus, measuring religiosity as a multidimensional concept provides an additional understanding of the association between religiosity and CSR. *Second,* measuring CSR as a multidimensional concept provided rich insights into the multifaceted associations between religiosity and CSR. We found significant but opposing impacts of Islamic religiosity on various types of CSR. As claimed by Parboteeah et al. [20], most major religions have similar views toward work. Therefore, future research could study the development of scales and measures to investigate the impact of religiosity on CSR. *Third,* the differentiation between CSR attitudes and CSR behaviour does not explain the impact of Islamic religiosity on CSR behaviour. The joint mediating role of the attitudes toward CSR is almost non-existent and Islamic religiosity primarily exerts a direct impact on CSR behaviour. *Fourth,* this study may increase managers' awareness of the interconnection of religiosity and CSR. Managers' values such as human dignity, stewardship, and kindness also contribute to integrating CSR into their business behaviour [32]. As we find different impacts of religiosity on CSR behaviour, Muslim employers should develop different programs to match religious beliefs with the personal values of managers to promote CSR behaviour.
