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Knowledge for Theory and Practice
This study aims to explore the commonalities and differences of corporate social responsibility (CSR) perceptions among business leaders in Oman and Lebanon, two Middle Eastern countries forming a comparative dyad with a high level of cultural variance within the Arab cluster.Design/methodology/approachSemi-structured interviews were used to elicit qualitative data that were analyzed by means of multilevel analysis.FindingsThe findings provide empirical evidence that CSR is a powerful factor in managerial decision-making in the Middle East with the national cultures of Oman and Lebanon exerting partially differing effects on CSR decision-making.Practical implicationsThe study enlightens practicing managers and policymakers in terms of the salience of multiple actors’ influence on CSR decision-making processes and the responses they may receive when developing and implementing CSR initiatives in the Middle East.Originality/valueThe study proposes a seven nodal model, which captures the flow of CSR decision-making in the research contexts.
International Journal of Islamic and Middle Eastern Finance and Management – Emerald Publishing
Published: Jul 27, 2021
Keywords: Oman; Corporate social responsibility; CSR; decision-making; the Middle East; Lebanon
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