Existing research on individual attitudes towards Corporate Social Responsibility (CSR) has largely neglected the influence of spirituality, despite its potential role in shaping ethical decision-making. This study addresses this research gap by examining the relationship between spirituality and individual CSR attitudes within a specific cultural context: Pakistan. The increasing emphasis on CSR, driven by societal concerns regarding environmental sustainability and stakeholder expectations, necessitates a deeper understanding of the individual-level factors that influence CSR attitudes. Traditional profit-maximizing business models are evolving, and stakeholders increasingly demand that firms prioritize social and environmental well-being alongside financial goals. This shift necessitates examining how personal values and beliefs, particularly spirituality, shape managers' and employees' perspectives on CSR. The study focuses on MBA students in Pakistan, considering them as future business leaders and managers, whose attitudes towards CSR are crucial for the future implementation and success of CSR initiatives. The unique religious context of Pakistan, with its predominantly Muslim population, provides a rich setting to explore how spiritual principles, particularly those embedded in Islamic philosophy, influence attitudes toward CSR. The authors hypothesize that spirituality positively impacts CSR attitudes, that idealism mediates this relationship, and that relativism moderates the relationship between spirituality and idealism, ultimately impacting the indirect relationship between spirituality and CSR attitudes.

The concept of spirituality lacks a universally accepted definition, but existing literature emphasizes its transcendent dimension—a connection to something beyond the self. Prior research has explored the link between spirituality and CSR, primarily at the organizational level, focusing on the role of spiritual leaders in shaping organizational CSR strategies and practices. However, the micro-foundations of CSR, particularly the individual-level antecedents of CSR attitudes, remain under-researched. Studies have examined the role of psychological traits, personal values, and moral drivers in shaping CSR attitudes, but the influence of spirituality has been largely overlooked. The authors therefore propose a model examining the direct influence of spirituality on CSR attitudes while investigating idealism as a mediating factor and relativism as a moderating factor influencing the interplay between spirituality and idealism. The study draws upon previous research on ethical ideologies, specifically idealism (the belief that positive outcomes can be achieved without harming others) and relativism (the tendency to prioritize outcomes over universal ethical principles). The review examines how these ideologies interact with spirituality in influencing individual CSR attitudes. The unique context of Pakistan, with its emphasis on Islamic values of benevolence and social justice, makes it a suitable setting for this study. The literature underscores the importance of religiosity and moral ethics in shaping stakeholders' expectations regarding CSR in Pakistan.

This study employed a two-wave questionnaire survey targeting MBA students at a Pakistani university in 2021. The first wave collected data on spirituality, idealism, relativism, and demographic variables (gender and age), while the second wave, conducted six months later, measured CSR attitudes. This two-wave design helped mitigate common method bias. A total of 147 valid questionnaires were included in the final analysis after excluding invalid responses. The questionnaires, originally developed in English, were translated into Urdu using the back-translation method to ensure validity and cultural appropriateness. The study used established scales to measure the key variables: Spirituality was measured using a six-item scale by Hodge (2003); Idealism and Relativism were measured using ten-item scales by Forsyth (1980); and CSR attitudes were assessed using a thirteen-item scale by Shafer et al. (2007). Confirmatory factor analysis (CFA) was conducted to assess the convergent and discriminant validity of the measurement model. The results of the CFA indicated acceptable levels of internal consistency and convergent validity for all constructs. Discriminant validity was established by comparing a four-factor model (for spirituality, idealism, relativism, and CSR attitudes) with alternative models, showing that the four-factor model provided the best fit. A Harman’s one-factor test was conducted to assess common method bias, finding no significant issue. Ordinary least squares (OLS) regression and moderated mediation analysis, using bootstrapping to estimate indirect effects, were employed to test the hypotheses.

Confirmatory factor analysis (CFA) confirmed the validity and reliability of the scales used to measure spirituality, idealism, relativism, and CSR attitudes. The results of the OLS regression analyses supported Hypothesis 1, showing a positive relationship between spirituality and CSR attitudes (β = 0.454, p < 0.01). Hypothesis 2 was also supported, demonstrating a positive relationship between spirituality and idealism (β = 0.471, p < 0.01). Mediation analysis confirmed Hypothesis 3, indicating that idealism significantly mediates the relationship between spirituality and CSR attitudes. The direct effect of spirituality on CSR attitudes remained significant but decreased in magnitude when idealism was included in the model. The results further supported Hypothesis 4, showing that relativism negatively moderates the relationship between spirituality and idealism (β = −0.159, p < 0.01), meaning the positive relationship weakens as relativism increases. Finally, the moderated mediation analysis supported Hypothesis 5, indicating that the indirect effect of spirituality on CSR attitudes through idealism is weaker when relativism is strong. Specifically, the indirect effect was significant when relativism was low (β = 0.219, 95% CI [0.111, 0.372]) but non-significant when relativism was high (β = 0.073, 95% CI [−0.022, 0.174]).

The findings of this study provide strong support for the proposed model, demonstrating the significant influence of spirituality on individual CSR attitudes. The mediating role of idealism highlights the importance of ethical considerations and concern for others in shaping CSR attitudes. The moderating effect of relativism suggests that the positive influence of spirituality is contingent on individual moral philosophies, with higher levels of relativism potentially weakening the impact of spirituality on both idealism and CSR attitudes. The study's findings contribute to the growing body of literature on the micro-foundations of CSR by emphasizing the role of individual-level factors, particularly spirituality, in shaping CSR attitudes. This research expands upon previous work by integrating spirituality into the framework and providing empirical evidence for the mediating and moderating effects of idealism and relativism, respectively. The context-specific focus on Pakistan offers valuable insights into how cultural and religious values interact with individual attitudes toward CSR in a developing country. These findings offer valuable insights for businesses seeking to foster a culture of CSR and for educational institutions aiming to cultivate responsible business leaders.

This study makes significant contributions by demonstrating the positive relationship between spirituality and CSR attitudes, mediated by idealism and moderated by relativism. The findings highlight the importance of considering individual-level factors, especially spiritual values, when promoting CSR initiatives. Future research could expand this work by exploring different cultural contexts, examining the impact of spirituality on specific dimensions of CSR, and using diverse respondent groups to enhance generalizability. Longitudinal studies could track changes in attitudes over time, and qualitative research could offer richer insights into the underlying mechanisms.

The study's limitations include its focus on a single cultural context (Pakistan) and a specific sample of MBA students. The findings may not be generalizable to other cultures or populations. The reliance on self-reported data through questionnaires may introduce common method bias, although efforts were made to mitigate this through a two-wave design. Future research should address these limitations by replicating the study in diverse settings and employing multiple data collection methods.