摘要：AbstractStudies on the attitude towards corporate social responsibility (CSR) have received a lot of attention in recent years. There is also a mounting concern on how the future generations view the importance of embracing CSR in every business decisions. The aim of this paper is to examine the relationship between ethical idealism, ethical relativism, materialistic value and personal spirituality towards CSR based on personal moral philosophy model by Forsyth (1992). The multiple regression analysis results indicated that two factors; namely, ethical idealism and materialistic value have significant influence to attitudes towards CSR. The implications of the study are discussed and this paper also provides recommendations for future research.
关键词：CSR practices;Personal Moral Philosophy;Budding Business Leaders
