Annex
1. Islamic values and their sources
Value Sources
General values for human conduct (Halal) Justice (Adl) fairness in con-tract negotia-tion, price fair labour practises fair payment dealing with property
Qur’an 6:152: And do not approach the property of the orphan except in the best manner until he attains his maturity, and give full measure and weight with justice-- We do not impose on any soul a duty except to the extent of its ability; and when you speak, then be just though it be (against) a relative, and fulfill Allah's cove-nant; this He has enjoined you with that you may be mindful;
Qur’an 2:188: And do not swallow up your property among yourselves by false means, neither seek to gain access thereby to the judges, so that you may swallow up a part of the property of men wrongfully while you know.
Qur’an 16:90: Surely Allah enjoins the doing of justice and the doing of good (to others) and the giving to the kindred, and He forbids indecency and evil and rebel-lion; He admonishes you that you may be mindful
Qur’an 83:1-3: Woe to the defrauders, Who, when they take the measure (of their dues) from men take it fully, But when they measure out to others or weigh out for them, they are deficient.
Qur’an 6:152: And do not approach the property of the orphan except in the best manner until he attains his maturity, and give full measure and weight with justice-- We do not impose on any soul a duty except to the extent of its ability; and when you speak, then be just though it be (against) a relative, and fulfill Allah's cove-nant; this He has enjoined you with that you may be mindful;
Muslim 3:4093 Your employees are your brethren upon whom Allah has given you authority. So if one has one’s brother under his control, one should feed them with the like of what one eats and clothe them with the like of what one wears. You should not overburden them with what they cannot bear, and if you do so, help them in their job”. (Zinkin and Williams, 2006)
Qur’an 2:286: Allah does not impose upon any soul a duty but to the extent of its ability; […]
The Prophet said, “If anyone of you employed a worker then he has to inform him of his wage”. The worker must be paid immediately after completing the stipulated work and this is reinforced by the saying of the Prophet (Zinkin, 2007)
Qur’an 2:188: And do not swallow up your property among yourselves by false means, neither seek to gain access thereby to the judges, so that you may swallow up a part of the property of men wrongfully while you know.
(=no discrimi-nation because of gender, relig-ion)
Allah is Knowing, Aware.
The Prophet’s Last Sermon: No Arab has superiority over any non-Arab and no non-Arab has any superiority over an Arab; no dark person has superiority over a white person and no white person has any superiority over a dark person. The cri-terion of honour in the sight of Allah is righteousness and honest living.
Qur’an 4:1: O people! be careful of (your duty to) your Lord, Who created you from a single being and created its mate of the same (kind) and spread from these two, many men and women; and be careful of (your duty to) Allah, by Whom you demand one of another (your rights), and (to) the ties of relationship; surely Allah ever watches over you.
Qur’an 7: 189: He it is Who created you from a single being, and of the same (kind) […]
Qur’an 109:6: You shall have your religion and I shall have my religion. Qur’an 2:256: There is no compulsion in religion; […]
Stewardship (Khalifa)
Qur’an 7:24-25: And those in whose wealth there is a fixed portion. For him who begs and for him who is denied (good)
Qur’an 33:72: Surely We offered the trust to the heavens and the earth and the mountains, but they refused to be unfaithful to it and feared from it, and man has turned unfaithful to it; surely he is unjust, ignorant;
Balance (Qist) Qur’an 17:35: And give full measure when you measure out, and weigh with a true balance; this is fair and better in the end.
Qur’an 55:07-09: And the heaven, He raised it high, and He made the balance. That you may not be inordinate in respect of the measure. And keep up the balance with equity and do not make the measure deficient.
Peace (Tran-quility)
Qur’an 3:134: Those who spend (benevolently) in ease as well as in straitness, and those who restrain (their) anger and pardon men; and Allah loves the doers of good (to others).
Qur’an 25:63: And the servants of the Beneficent Allah are they who walk on the earth in humbleness, and when the ignorant address them, they say: Peace.
Benevolence (Ihsaan)
Qur’an 90:12-18: And what will make you comprehend what the uphill road is? (It is) the setting free of a slave, Or the giving of food in a day of hunger To an orphan, having relationship, Or to the poor man lying in the dust. Then he is of those who believe and charge one another to show patience, and charge one an-other to show compassion. These are the people of the right hand.
Unity (Taw-hid)
Qur’an 4:129: And whatever is in the heavens and whatever is in the earth is Al-lah's […]
Knowledge Qur’an 49:6: O you who believe! if an evil-doer comes to you with a report, look carefully into it, lest you harm a people in ignorance, then be sorry for what you have done.
Qur’an 17:36: And follow not that of which you have not the knowledge; surely the hearing and the sight and the heart, all of these, shall be questioned about that.
Qur’an 20:114: Supremely exalted is therefore Allah, the King, the Truth, and do not make haste with the Quran before its revelation is made complete to you and say: O my Lord ! increase me in knowledge.
Qur’an 13:3: And He it is Who spread the earth and made in it firm mountains and rivers, and of all fruits He has made in it two kinds; He makes the night cover the day; most surely there are signs in this for a people who reflect.
Honesty (Amanah)
-employee responsibilities
Qur’an 22:30: […] avoid false words,
Qur’an 2:42: And do not mix up the truth with the falsehood, nor hide the truth while you know (it). (same = 33:70)
Qur’an 3:17: The patient, and the truthful, and the obedient, and those who spend (benevolently) and those who ask forgiveness in the morning times.
Reliability (Promise-Keeping)
Qur’an 17:34: And draw not near to the property of the orphan except in a goodly way till he attains his maturity and fulfil the promise; surely (every) promise shall be questioned about.
Qur’an 28:26: Said one of them: O my father! employ him, surely the best of those that you can employ is the strong man, the faithful one.
Qur’an 70:32-35: And those who are faithful to their trusts and their covenant […] Those shall be in gardens, honoured.
Responsibility in business relations
according to position
Qur’an 5:1: O you who believe! fulfil the obligations […]
Qur’an 4:58: Surely Allah commands you to make over trusts to their owners and that when you judge between people you judge with justice; surely Allah admon-ishes you with what is excellent; surely Allah is Seeing, Hearing.
Qur’an 6:165: And He it is Who has made you successors in the land and raised some of you above others by (various) grades, that He might try you by what He has given you; surely your Lord is quick to requite (evil), and He is most surely the Forgiving, the Merciful.
Qur’an 43:32: Will they distribute the mercy of your Lord? We distribute among them their livelihood in the life of this world, and We have exalted some of them above others in degrees, that some of them may take others in subjection; and the mercy of your Lord is better than what they amass.
Forgiveness Qur’an 3:134: Those who spend (benevolently) in ease as well as in straightness, and those who restrain (their) anger and pardon men; and Allah loves the doers of good (to others).
Mercy Qur’an 4:36: And serve Allah and do not associate any thing with Him and be good to the parents and to the near of kin and the orphans and the needy and the neighbor of (your) kin and the alien neighbor, and the companion in a journey and the wayfarer and those whom your right hands possess; surely Allah does not love him who is proud, boastful;
Qur’an 2:280: And if (the debtor) is in straitness, then let there be postponement until (he is in) ease; and that you remit (it) as alms is better for you, if you knew.
Compassion Qur’an 58:11: O you who believe! when it is said to you, Make room in (your) assemblies, then make ample room, Allah will give you ample, […]
Qur’an 90:17: Then he is of those who believe and charge one another to show patience, and charge one another to show compassion.
Qur’an 57:27: Then We made Our messengers to follow in their footsteps, and We sent Isa son of Marium afterwards, and We gave him the Injeel, and We put in the hearts of those who followed him kindness and mercy
Kindness Qur’an 4:86: And when you are greeted with a greeting, greet with a better (greet-ing) than it or return it; surely Allah takes account of all things.
Qur’an 24:61: […]So when you enter houses, greet your people with a salutation from Allah, blessed (and) goodly; […]
Qur’an 16:90: God enjoins justice, kindness, and charity to one's kindred, and forbids lewdness, reprehensible conduct and oppression.
Qur’an 60:8: Allah does not forbid you respecting those who have not made war against you on account of (your) religion, and have not driven you forth from your homes, that you show them kindness and deal with them justly; surely Allah loves the doers of justice.
Patience (Sabr)
Qur’an 90:17: Then he is of those who believe and charge one another to show patience, and charge one another to show compassion.
Qur’an 2:153: O you who believe! seek assistance through patience and prayer; surely Allah is with the patient.
Qur’an 3:200: O you who believe! be patient and excel in patience and remain steadfast, and be careful of (your duty to) Allah, that you may be successful.
Consultation (Shura)
Qur’an 4:29: O you who believe! do not devour your property among yourselves falsely, except that it be trading by your mutual consent;
Qur’an 42:38: And those who respond to their Lord and keep up prayer, and their rule is to take counsel among themselves, and who spend out of what We have given them.
Politeness Qur’an 17:53: And say to My servants (that) they speak that which is best; surely the Shaitan sows dissensions among them; surely the Shaitan is an open enemy to man.
Qur’an 2:83: […]you shall speak to men good words […]
Qur’an 31:19: And pursue the right course in your going about and lower your voice; surely the most hateful of voices is braying of the asses.
Qur’an 16:125: Call to the way of your Lord with wisdom and goodly exhorta-tion, and have disputations with them in the best manner; surely your Lord best knows those who go astray from His path, and He knows best those who follow the right way.
Qur’an 24:27: O you who believe! Do not enter houses other than your own houses until you have asked permission and saluted their inmates; this is better for you, that you may be mindful.
Struggle to-wards self-improvement
Qur’an 61:11: You shall believe in Allah and His Messenger, and struggle hard in Allah's way with your property and your lives; that is better for you, did you but know!
Qur’an 3:14: They believe in Allah and the last day, and they enjoin what is right and forbid the wrong and they strive with one another in hastening to good deeds, and those are among the good.
Qur’an 3:142: Do you think that you will enter the garden while Allah has not yet known those who strive hard from among you, and (He has not) known the patient.
Qur’an 29:69: And (as for) those who strive hard for Us, We will most certainly guide them in Our ways; and Allah is most surely with the doers of good.
Humility Qur’an 7:206: Surely those who are with your Lord are not too proud to serve Him, and they declare His glory and prostrate in humility before Him.
Qur’an 25:63: And the servants of the Beneficent Allah are they who walk on the earth in humbleness, and when the ignorant address them, they say: Peace.
Moderation (Iqtisad)
Qur’an 17:29: And do not make your hand to be shackled to your neck nor stretch it forth to the utmost (limit) of its stretching forth, lest you should (afterwards) sit down blamed, stripped off.
Qur’an 7:31: O children of Adam! attend to your embellishments at every time of prayer, and eat and drink and be not extravagant; surely He does not love the ex-travagant.
Modesty Qur’an 24:30: Say to the believing men that they cast down their looks and guard their private parts; that is purer for them; surely Allah is Aware of what they do.
Righteousness Qur’an 2:177: It is not righteousness that you turn your faces towards the East and the West, but righteousness is this that one should believe in Allah and the last day and the angels and the Book and the prophets, and give away wealth out of love for Him to the near of kin and the orphans and the needy and the wayfarer and the beggars and for (the emancipation of) the captives, and keep up prayer and pay the poor-rate; and the performers of their promise when they make a promise, and the patient in distress and affliction and in time of conflicts-- these are they who are true (to themselves) and these are they who guard (against evil).
Qur’an 3:92: By no means shall you attain to righteousness until you spend (be-nevolently) out of what you love; and whatever thing you spend, Allah surely knows it.
Qur’an 19:96: Surely (as for) those who believe and do good deeds for t them will Allah bring about love.
Transparency Qur’an 2:282: O you who believe! when you deal with each other in contracting a debt for a fixed time, then write it down; and let a scribe write it down between you with fairness; […] this is more equitable in the sight of Allah and assures greater accuracy in testimony, and the nearest (way) that you may not entertain doubts (afterwards), except when it is ready merchandise which you give and take among yourselves from hand to hand […]
Qur’an 2:42: And do not mix up the truth with the falsehood, nor hide the truth while you know (it).
Qur’an 3:17: The patient, and the truthful, and the obedient, and those who spend (benevolently) and those who ask forgiveness in the morning times.
Qur’an 2:283: And if you are upon a journey and you do not find a scribe, then (there may be) a security taken into possession; but if one of you trusts another, then he who is trusted should deliver his trust, and let him be careful (of his duty to) Allah, his Lord; and do not conceal testimony, and whoever conceals it, his heart is surely sinful; and Allah knows what you do.
“It is not permissible to sell an article without making everything about it clear, nor is it permissible for anyone who knows about its defects to refrain from mention-ing them.” (Hadith reported by Al-Hakim and Al-Bayhaqi, in: Zinkin and Wil-liams, 2006)
Gratitude Qur’an 2:152: Therefore remember Me, I will remember you, and be thankful to Me, and do not be ungrateful to Me.
Qur’an 17:67: And when distress afflicts you in the sea, away go those whom you call on except He; but when He brings you safe to the land, you turn aside; and man is ever ungrateful.
Qur’an 22:36: And (as for) the camels, We have made them of the signs of the religion of Allah for you; for you therein is much good; therefore mention the name of Allah on them as they stand in a row, then when they fall down eat of them and feed the poor man who is contented and the beggar; thus have We made them subservient to you, that you may be grateful.
Love of God (Ihsan)
Piety (Taqwa) Qur’an 5:8: O you who believe! Be upright for Allah, bearers of witness with justice, and let not hatred of a people incite you not to act equitably; act equitably, that is nearer to piety, and he careful of (your duty to) Allah; surely Allah is Aware of what you do.
Qur’an 22:32: That (shall be so); and whoever respects the signs of Allah, this surely is (the outcome) of the piety of hearts.
Respect, dig-nity, protec-tion of human life
Qur’an 17:70: And surely We have honored the children of Adam, and We carry them in the land and the sea, and We have given them of the good things, and We have made them to excel by an appropriate excellence over most of those whom We have created.
Qur’an 49:11-12: O you who believe! let not (one) people laugh at (another) peo-ple perchance they may be better than they, nor let women (laugh) at (other) women, perchance they may be better than they; and do not find fault with your own people nor call one another by nicknames; evil is a bad name after faith, and whoever does not turn, these it is that are the unjust. O you who believe! avoid most of suspicion, for surely suspicion in some cases is a sin, and do not spy nor let some of you backbite others. Does one of you like to eat the flesh of his dead brother? But you abhor it; and be careful of (your duty to) Allah, surely Allah is Oft-returning (to mercy), Merciful.
Qur’an 6:152: […] do not kill the soul which Allah has forbidden except for the requirements of justice; this He has enjoined you with that you may understand.
Qur’an 5:32: For this reason did We prescribe to the children of Israel that who-ever slays a soul, unless it be for manslaughter or for mischief in the land, it is as though he slew all men; and whoever keeps it alive, it is as though he kept alive all men; […]
Excellence (Ihsaan)
Qur’an 2:82: And (as for) those who believe and do good deeds, these are the dwellers of the garden; in it they shall abide.
Qur’an 29:69: And (as for) those who strive hard for Us, We will most certainly guide them in Our ways; and Allah is most surely with the doers of good.
Trust in God (Tawakkal)
Qur’an 3:159: […] place your trust in allah; surely allah loves those who trust. Qur’an 65:3: And give him sustenance from whence he thinks not; and whoever trusts in Allah, He is sufficient for him; surely Allah attains His purpose; Allah indeed has appointed a measure for everything.
Qur’an 8:61: And if they incline to peace, then incline to it and trust in Allah; surely He is the Hearing, the Knowing.
Spending to meet social obligations (Infaq)
Qur’an 16:90: Surely Allah enjoins the doing of justice and the doing of good (to others) and the giving to the kindred, and He forbids indecency and evil and rebel-lion; He admonishes you that you may be mindful.
Qur’an 2:195: And spend in the way of Allah and cast not yourselves to perdition with your own hands, and do good (to others); surely Allah loves the doers of good.
Qur’an 2:193: Be charitable; God loves the charitable.
who enjoins charity or goodness or reconciliation between people; and whoever does this seeking Allah's pleasure, We will give him a mighty reward.
Public Interest (Istislah)
Qur’an 4:148: Allah does not love the public utterance of hurtful speech unless (it be) by one to whom injustice has been done; and Allah is Hearing, Knowing
Prohibited and blameworthy activities/characteristics (Haram)
Corruption Qur’an 26:183: And do not wrong men of their things, and do not act corruptly in the earth, making mischief.
Qur’an 11:85: And, O my people! give full measure and weight fairly, and de-fraud not men their things, and do not act corruptly in the land, making mischief:
Qur’an 2:188: And do not swallow up your property among yourselves by false means, neither seek to gain access thereby to the judges, so that you may swallow up a part of the property of men wrongfully while you know.
Qur’an 30:41: Corruption has appeared in the land and the sea on account of what the hands of men have wrought, that He may make them taste a part of that which they have done, so that they may return.
Interest, usury (Riba)
Qur’an 30:39: And whatever you lay out as usury, so that it may increase in the property of men, it shall not increase with Allah; and whatever you give in charity, desiring Allah's pleasure-- it is these (persons) that shall get manifold.
Qur’an 3:130: O you who believe! do not devour usury, making it double and redouble, and be careful of (your duty to) Allah, that you may be successful. 2:276: Allah does not bless usury, and He causes charitable deeds to prosper, and Allah does not love any ungrateful sinner.
Hoarding of goods (Ihti-kaar)
“If anyone withholds goods until the price rises he is a sinner” (Muslim quoted in Al-Qaradawi, 1985, p256, in: Zinkin and Williams, 2006)
Hoarding of wealth (Ikti-naz)
Qur’an 3:180: And let not those deem, who are niggardly in giving away that which Allah has granted them out of His grace, that it is good for them; nay, it is worse for them; they shall have that whereof they were niggardly made to cleave to their necks on the resurrection day; and Allah's is the heritage of the heavens and the earth; and Allah is aware of what you do.
Qur’an 92:8-11: And as for him who is niggardly and considers himself free from need (of Allah), And rejects the best, We will facilitate for him the difficult end. And his wealth will not avail him when he perishes.
Tyranny (Zulm) (oppression)
Qur’an 6:165: And He it is Who has made you successors in the land and raised some of you above others by (various) grades, that He might try you by what He has given you; surely your Lord is quick to requite (evil), and He is most surely the Forgiving, the Merciful.
Qur’an 49:10: The believers are but brethren, therefore make peace between your brethren and be careful of (your duty to) Allah that mercy may be had on you.
Extravagance, waste (Israf)
Qur’an 7:31: children of Adam! attend to your embellishments at every time of prayer, and eat and drink and be not extravagant; surely He does not love the ex-travagant
Qur’an 17:26: And give to the near of kin his due and (to) the needy and the way-farer, and do not squander wastefully.
Qur’an 5:87: O you who believe! do not forbid (yourselves) the good things which allah has made lawful for you and do not exceed the limits; surely allah does not love those who exceed the limits.
Arrogance Qur’an 31:18: And do not turn your face away from people in contempt, nor go about in the land exulting overmuch; surely Allah does not love any self-conceited boaster; […]
Qur’an 17:37: And do not go about in the land exultingly, for you cannot cut through the earth nor reach the mountains in height.
Boasting Qur’an 4:38: And those who spend their property (in alms) to be seen of the peo-ple and do not believe in Allah nor in the last day; and as for him whose associate is the Shaitan, an evil associate is he!
Qur’an 31:18: And do not turn your face away from people in contempt, nor go about in the land exulting overmuch; surely Allah does not love any self-conceited boaster; […]
Backbiting Qur’an 49:12: O you who believe! avoid most of suspicion, for surely suspicion in some cases is a sin, and do not spy nor let some of you backbite others. Does one of you like to eat the flesh of his dead brother? But you abhor it; and be careful of (your duty to) Allah, surely Allah is Oft-returning (to mercy), Merciful.
Greed (Hirs) Qur’an 2:96: And you will most certainly find them the greediest of men for life (greedier) than even those who are polytheists; every one of them loves that he should be granted a life of a thousand years, and his being granted a long life will in no way remove him further off from the chastisement, and Allah sees what they do.
Qur’an 64:16: Therefore be careful of (your duty to) Allah as much as you can, and hear and obey and spend, it is better for your souls; and whoever is saved from the greediness of his soul, these it is that are the successful.
Miserliness (Bukhl)
Qur’an 59:9: […]whoever is preserved from the niggardliness of his soul, these it is that are the successful ones
Translation of the Qur’an by Muhammad Habib Shakir Sources: http://www.searchtruth.com/search.php
2. Empirical study - Interview guide
Sub-questions and Interview questions
Introduction: Do Muslim owner-managers know the term CSR? [CSR] - Have you heard of the term CSR? Do you know what it means?
[short explanation of EU-definition, stakeholder approach, show overview of stakeholders] - Have you practised CSR in your company before? Examples
1.) Which values do Muslim entrepreneurs identify as Islamic? [Islamic Values]
- [Show Schwartz Value Survey]Looking at these values, can you tick the values you consider typi-cally Islamic, representing the core message of Islam? Please tick up to 20 values.
- Looking at the result, which of these values do you consider most important in Islam? Why? - Are values missing that you consider important?
2.) Are Muslim entrepreneurs aware of the impact of these values on their business practices? [Islamic Values + CSR]
- [Islamic Values] Looking at these values, are you aware that some of them are important for busi-ness?
- Which values do you consider most important for business and CSR? Why?
- If we look at the different stakeholder groups, which values do you consider most important for your interaction with ….. and why (example)?
o Customers…. o Employees… o Suppliers…. o Society…
o Environment…
3.) How do these values influence their attitudes towards CSR? [Situation values]
- How would be the Islamic way to react responsibly to these situations or ethical dilemmas, based on which Islamic values?
[interviewer describes a situation, then asks which value is important here and if this is applicable in this environment, see table]
- Is this done in practise? If no, why not?
Examples of situations/ ethical dilemmas Stakeholder Situation / ethical dilemma Employee - You look for a new employee
- You make a decision about the company’s future which can effect your em-ployees’ job safety
- An employee does a mistake again and again and takes long time to complete his work, although he tries very hard without break
Customer - You calculate the price for a product according to its quality
- You describe a complex technical product to the customer in order to sell it - As the customer (a single mum) has financial problems, you offer her to pay in
instalments to buy the desk for her child
Supplier - You come to know that your supplier produces in India using forced child labour
- Your long-term supplier asks you for a loan to cover his production costs as he is in debts because of not settled invoiced
- You get an offer from a new supplier who produces your product for only half the price in China. To cancel the contract with your current, local supplier would mean the ruin for him as you are his main customer.
Society - Many teenagers who apply for an apprenticeship at your company miss impor-tant skills and basic qualifications.
- Your company is adjacent to a children’s home. You think about donating money because your profit was very good and if you should write about it on your website to attract customers.
- On the street in front of your premises children meet regularly to drink alcohol together.
Environment - You think about an energy saving lighting system for your company. - You come to know that your long-term supplier buried hazardous waste and
polluted the environment.
- You come to know that some employees waste natural resources (water and energy).
[Values situations]
- “Social” values (compassion, mercy, benevolence, kindness) are emphasized in Islamic teachings. - What do they mean for you?
o Employee is overburdened with work
“Your employees are your brethren upon whom Allah has given you authority. So if one has one’s brother under his control, one should feed them with the like of what one eats and clothe them with the like of what one wears. You should not overburden them with what they cannot bear, and if you do so, help them in their job”. (Muslim 3:4093)
o Debtor who cannot pay
“If your debtor be in straits, grant him a delay until he can discharge his debt; but if you waive the sum as alms, it will be better for you.” (2:276)
4.) What does this mean in practice within the Western European and specifically German con-text? [Values context]
- Do you think that you cannot apply/ it is difficult to apply some values? - Which ones?
- Why?
o Contradiction between Islamic and European/German/Christian values? o Missing compatibility with German work/business culture?
o Not applicable with non-Muslim stakeholders/ not expected by them? o Other reasons?
- As a result
o You don’t apply them in your stakeholder relations?
o You try your best to act according to Islamic values with all your stakeholders? - Would it be easier to apply these values in your Muslim country of origin (if applicable) or any
other Muslim country?
- In a German/ international business context, which values are lacking and should be more fo-cused?
To finish the interview:
- Did this interview help to raise your CSR awareness?
- Do you think that knowledge of the relationship between Islamic values and business can have a positive effect on CSR behaviour (attitudes and practices)?
- Do you need more (Islamic or business) knowledge about how to practise CSR?
- Can you give an example of what you would do differently now with this information in mind? - To improve owner-managers’ attitudes towards CSR, do you think there should be more
3. Empirical study - Support materials for the interview
Supporting materials:
QUESTION 1
Corporate Social Responsibility (CSR) – Overview of stakeholdersDefinitions:
Stakeholder = People who are (or might be) affected by any action taken by an organization.24 CSR = "A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis."25
QUESTION 2
Schwartz Value Survey (1992)Freedom (freedom of action and thought) A spiritual life (emphasis on spiritual not material mat-ters)
Self-respect (belief in one's own worth) Meaning in life (a purpose in life)
Independent (self-reliant, self-sufficient) Mature love (deep emotional and spiritual intimacy)
Choosing own goals (selecting own purposes) Forgiving (willing to pardon others)
Curious (interested in everything, exploring) Equality (equal opportunity for all)
Creativity (uniqueness, imagination) A world at peace (free of war and conflict)
A varied life (filled with challenge, novelty and
change)
Unity with nature (fitting into nature)
An exciting life (stimulation experiences) Social justice (correcting injustice, care for the weak)
Daring (seeking adventure, risk) Broad-minded (tolerant of different ideas and beliefs)
Capable (competent, effective, efficient) Protecting the environment (preserving nature)
Influential (having an impact on people and events) A world of beauty (beauty of nature and the arts)
Intelligent (logical, thinking) Inner Harmony (at peace with myself)
Ambitious (hardworking, aspiring) Wisdom (a mature understanding of life)
Successful (achieving goals) Politeness (courtesy, good manners)
Enjoying life (enjoying food, sex, leisure etc) Self-discipline (self-restraint, resistance to temptation)
Pleasure (gratification of desires) Honouring of parents and elders (showing respect)
Family security (safety for loved ones) Obedient (dutiful, meeting obligations)
Healthy (not being sick physically or mentally) Social power (control over others, dominance)
Sense of belonging (feeling that others care about
me)
Wealth (material possessions, money)
Social order (stability of society) Social recognition (respect, approval by others)
National security (protection of my nation from
enemies)
Authority (the right to lead or command)
Reciprocation of favours (avoidance of
indebted-ness)
Preserving my public image (protecting my 'face')
Clean (neat, tidy) Respect for Tradition (preservation of time-honoured customs)
True friendship (close, supportive friends) Detachment (from worldly concerns)
Loyal (faithful to my friends, group) Moderate (avoiding extremes of feeling and action)
Honest (genuine, sincere) Humble (modest, self-effacing)
Helpful (working for the welfare of others) Accepting my Portion In life (submitting to life's cir-cumstances)
QUESTION 3, 4 and 5
Islamic valuesGeneral values for human conduct (Halal)
Justice (Adl) Patience (Sabr)
Equality Consultation (Shura)
Stewardship (Khalifa) Politeness
Balance (Qist) Struggle towards self-improvement (Jihad)
Peace (Tranquility) Humility
Benevolence (Insaan) Moderation (Iqtisad)
Unity (Tawhid) Modesty
Accountability Righteousness
Knowledge Transparency
Honesty (Amanah) Gratitude
Reliability (Promise-Keeping) Love of God (Ihsan)
Responsibility Piety (Taqwa)
Forgiveness Respect, dignity, protection of human life
Mercy Excellence (Insaan)
Compassion Trust in God (Tawakkal)
Kindness Spending to meet social obligations (Infaq) Public Interest (Istislah)
Prohibited and blameworthy activities/characteristics (Haram)
Corruption Arrogance
Interest, usury (Riba) Boasting
Hoarding of goods (Ihtikaar) Backbiting
Hoarding of wealth (Iktinaz) Greed (Hirs)
Tyranny (Zulm) Miserliness (Bukhl)
QUESTION 4
Examples of situations/ ethical dilemmasSituation / ethical dilemma Islamic value(s)
Employee
- You look for a new employee
- You make a decision about the company’s future which can effect your employees’ job safety
- An employee does a mistake again and again and takes long time to complete his work, although he tries very hard without break
Customer
- You calculate the price for a product according to its quality - You describe a complex technical product to the customer in order
to sell it
- As the customer (a single mum) has financial problems, you offer her to pay in instalments to buy the desk for her child
Supplier
- You come to know that your supplier produces in India using forced child labour
- Your long-term supplier asks you for a loan to cover his production costs as he is in debts because of not settled invoiced
- You get an offer from a new supplier who produces your product for only half the price in China. To cancel the contract with your cur-rent, local supplier would mean the ruin for him as you are his main customer.
Society
- Many teenagers who apply for an apprenticeship at your company miss important skills and basic qualifications.
- Your company is adjacent to a children’s home. You think about donating money because your profit was very good and if you should write about it on your website to attract customers.
- On the street in front of your premises children meet regularly to drink alcohol together.
Environment
- You think about an energy saving lighting system for your company. - You come to know that your long-term supplier buried hazardous
waste and polluted the environment.
4. Empirical study - Ranking of mentioned values/stakeholder
Business Customer Employee Supplier Society
Honesty (Amanah) Honesty (Amanah) Kindness Honesty (Amanah) Knowledge
Reliability (Promise-Keeping) Kindness Honesty (Amanah) Kindness Transparency
Kindness Justice (Adl) Justice (Adl) Politeness Honesty (Amanah)
Politeness Politeness Benevolence (Insaan) Knowledge Politeness
Responsibility Transparency
Respect, dignity,
protec-tion of human life Responsibility Responsibility
Patience (Sabr) Knowledge Equality Patience (Sabr)
Spending to meet social obliga-tions (Infaq)
Justice (Adl) Benevolence (Insaan) Politeness Consultation (Shura)
Trust in God (Tawakkal) Compassion Knowledge Public Interest (Istislah)
Accountability
Reliability
(Promise-Keeping) Compassion
Struggle towards self-improvement (Jihad)
Consultation (Shura) Responsibility
Reliability
(Promise-Keeping) Piety (Taqwa)
Transparency Patience (Sabr) Responsibility
Respect, dignity, protection of
hu-man life Consultation (Shura) Patience (Sabr)
Equality
Respect, dignity, protec-tion of human life
Spending to meet social obligations (Infaq)
Stewardship (Khalifa) Mercy Balance (Qist)
Unity (Tawhid) Peace (Tranquility)
Knowledge Forgiveness
Mercy Gratitude
Spending to meet social obligations (Infaq)
5. Empirical study - Data
Gender Company size Ethnic background Sector
Female 3 10 1 Turkish 6 Commercial property rental 1
Male 7 5 1 German 2 Retail of dietary supplements 1
2 1 Pakistani 1 Internet retail - textile 1
35 1 Indian 1 Meat production 1
2 1 Retail - textile 1
6 1 Pharmacy 1
2 1 Finance/Insurance 1
3 1 Event management 1
2 1 Internet retail - import goods 1
19 1 Forest maintenance 1
CSR popularity Difficult to apply values in Germany
Heard of 3 Yes 1
Not heard of 7 No 3
Some 4
No answer
Importance of Social Values
Yes 9
No 0 Contradiction between Islamic and Christian values
No answer 1 Yes 0
No 5
Social values appliable in Germany No answer 5
Yes 6
No 2
No answer 2 Comptability with German work/business culture
Yes 2
Employee - applicable No 1
Yes 2 No answer 7
No 1
Debtor - applicable Islamic values universal values
Yes 8 Yes 7
No 0 No 0
No answer 2 No answer 3
Reasons for non-practise of Islamic values
Character 5 Relationship Islamic values and CSR attitude
Upbringing/Education 5 Yes 8
Faith 1 No 0
Disunity of Muslims 1 No answer 2
Courage/Self-confidence 2
Culture 1
Social acceptance of behaviour 1 Knowledge needed for CSR practise
Limited freedom of German state 1 Islamic 4
Social integration 1 Business 0
Sector specificity 1 Both 5
Social structure of Muslims in G/EU 1 No answer 1
Important to talk about CSR to raise awareness To improve CSR attitude more support from
Yes 6 Germany/EU 3
No 0 Islam 1
Same 2 Other 2
Schwartz Value Survey (1992) Islamic core values?
Forbidden in Islam
Freedom (freedom of action and thought) 7
Honest (genuine, sincere) 7
Social justice (correcting injustice, care for the weak) 7
Protecting the environment (preserving nature) 7
Helpful (working for the welfare of others) 6
Equality (equal opportunity for all) 6
Honouring of parents and elders (showing respect) 6
Devout (holding to religious faith and belief) 6
Responsible (dependable, reliable) 5
Self-respect (belief in one's own worth) 4
Independent (self-reliant, self-sufficient) 4
Intelligent (logical, thinking) 4
Ambitious (hardworking, aspiring) 4
Family security (safety for loved ones) 4
Clean (neat, tidy) 4
Meaning in life (a purpose in life) 4
A world at peace (free of war and conflict) 4
A spiritual life (emphasis on spiritual not material matters) 4
Inner Harmony (at peace with myself) 4
Self-discipline (self-restraint, resistance to temptation) 4
Successful (achieving goals) 3
Healthy (not being sick physically or mentally) 3
Sense of belonging (feeling that others care about me) 3
Loyal (faithful to my friends, group) 3
Wisdom (a mature understanding of life) 3
Politeness (courtesy, good manners) 3
Moderate (avoiding extremes of feeling and action) 3
Capable (competent, effective, efficient) 2
Social order (stability of society) 2
Unity with nature (fitting into nature) 2
Forgiving (willing to pardon others) 2
Respect for Tradition (preservation of time-honoured customs) 2
Humble (modest, self-effacing) 2
Curious (interested in everything, exploring) 1
A varied life (filled with challenge, novelty and change) 1
An exciting life (stimulation experiences) 1
Reciprocation of favours (avoidance of indebtedness) 1
True friendship (close, supportive friends) 1
A world of beauty (beauty of nature and the arts) 1
Wealth (material possessions, money) 1 1
Social recognition (respect, approval by others) 1
Preserving my public image (protecting my 'face') 1
Accepting my Portion In life (submitting to life's circumstances) 1 1
Choosing own goals (selecting own purposes)
Creativity (uniqueness, imagination)
Daring (seeking adventure, risk) 1
Influential (having an impact on people and events) 1
Enjoying life (enjoying food, sex, leisure etc)
Pleasure (gratification of desires)
National security (protection of my nation from enemies)
Mature love (deep emotional and spiritual intimacy)
Broad-minded (tolerant of different ideas and beliefs)
Obedient (dutiful, meeting obligations)
Social power (control over others, dominance) 2
Authority (the right to lead or command) 2
