This paper explores the relationship between the Islamic religion and the level of
socially responsible business conduct (SRBC) of Islamic entrepreneurs. We find that
the common idea of SRBC corresponds with the view of business in the Islam,
although there are also some notable differences. We also find that Muslim
entrepreneurs attach a higher weight to specific elements of SRBC than non-
Muslims. But, on the other hand, we find that Muslims are less involved with applying
SRBC in practice than non-Muslim managers. Furthermore, values and norms
derived from the Islamic religion motivate entrepreneurs to contribute more to SRBC
and lead to a higher commitment to specific aspects of SRBC compared to
individually developed values and norms. Finally, the view of human nature of the
Islam, preaching the natural goodness of man as a social being, leads to a positive
view of SRBC
