Unti Ludigdo, Yeney Widya Prihatiningtias, Zarina Binti Zakaria, Ananda Sabil Hussein, Mirna Amirya, Dhina Mustika Sari, Putu Adi Putra Arimbawa, Rizky Aditya Nugraha, Iqbal Lhutfi
This study integrates upper echelons theory (UET) with a religiosity (RL)‑based ethics model to explain the determinants of corporate social responsibility (CSR) among Indonesian Muslim small and medium‑sized enterprises. Survey data from N = 285 owner‑managers were analysed using partial least squares structural equation modelling (SmartPLS 3.6). Measurement validity and reliability were assessed via the outer model; structural relations, including multiple mediations, were tested via bootstrapping. RL had no direct effect on CSR or pro-environmental behaviour (PEB) but positively predicted environmental sustainability orientation (ESO). Islamic business ethics (IBE) exerted a direct positive effect on CSR and also increased ESO and PEB. Mediation analyses showed significant indirect paths RL → ESO → CSR, RL → IBE → CSR and IBE → ESO/PEB → CSR. The model explained 67.8% of the variance in CSR (Q2 = 0.429). The study advances UET by demonstrating how RL translates into CSR primarily through ethical codification (IBE) and sustainability‑oriented managerial orientations (ESO/PEB), offering an integrated micro‑foundational account of CSR in an emerging‑market, faith‑salient context. © 2025 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Accounting Department, Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia; Accounting Department, Faculty of Business and Economics, Universiti Malaya, Kuala Lumpur, Malaysia; Management Department, Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia; Entrepreneurship Department, Faculty of Business and Economics, Universitas Brawijaya, Malang, Indonesia; Accounting Education Study Programme, Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Bandung, Indonesia
