Religiosity, CSR attitude and CSR behaviour: an empirical study on SMEs of Ganjam District, Odisha

Business enterprises are setup either by an individual, by a group of people, or by an association. The vision, mission, goal and objectives of a business organisation are prepared prior to action. Individual's thought, belief, feeling and emotion, thinking and willingness persuade the enterprise's perpetual succession. An enterprise is bonded with various inbuilt responsibilities of its stakeholders. The aim of this paper is to examine the relationship between the Hindu religiosity and executives' CSR attitude, CSR behaviour in SMEs of Ganjam, Odisha. 61 samples were collected from 61 SMEs of Ganjam District, Odisha, to do an empirical study of the relationships. The ethical values of business practice and their attitude towards various stakeholders are tested in this study. To investigate the relationship, the regression analysis is used to test the hypotheses. The inter-relationship in three elementary influences; religiosity, executives' CSR attitude and CSR behaviour are studied.