National philosophy and religion can have a strong influence on a country’s business system, sociocultural environment, and corporate decisions. Islamic principles impose obligations on businesses and organizations operating in nations where Muslims predominate. This study uses Brunei as a case study to investigate how the national ideology of Brunei, Melayu Islam Beraja (MIB), and Islam influence the kinds of corporate social responsibility (CSR) initiatives that companies take on and how they disclose CSR to the public. Content analysis of CSR-related information and documents available on corporate websites was used by this study and findings revealed that Islam and MIB have strong influences on CSR and public relations (PR) practices geared toward enhancing human capability and improving the socioeconomic welfare of communities to meet the national development goals. Islamic values have an impact on corporate culture, and as employees’ religious beliefs are integrated into the workplace, the business model usually aligns with the concept of CSR. In Brunei, organizations view CSR/PR as a strategic business, societal, and religious endeavor. Emphases are placed on building human capacity and wellbeing, reducing environmental issues, and engaging in altruistic initiatives. By exploring how national philosophy and religion influence a country’s business system and corporations’ CSR/PR practices, this study contributes to the body of knowledge on these study areas.

民族哲学和宗教可以对一个国家的商业体系、社会文化环境和企业决策产生重大影响。伊斯兰教原则对在穆斯林占主导地位的国家运营的企业和组织规定了义务。本研究以文莱为案例研究，调查文莱的民族意识形态、马来伊斯兰部落（MIB）和伊斯兰教如何影响企业采取的企业社会责任（CSR）举措以及它们如何向公众披露企业社会责任。本研究使用了对企业网站上提供的企业社会责任相关信息和文件进行内容分析，结果表明，伊斯兰教和 MIB 对旨在增强人类能力和改善社区社会经济福利的企业社会责任和公共关系 (PR) 实践具有强大的影响力。满足国家发展目标。伊斯兰价值观对企业文化产生影响，随着员工的宗教信仰融入工作场所，商业模式通常与企业社会责任的理念相一致。在文莱，组织将企业社会责任/公关视为一项战略性商业、社会和宗教事业。重点放在建设人类能力和福祉、减少环境问题以及参与利他活动上。通过探索国家哲学和宗教如何影响一个国家的商业体系和企业的企业社会责任/公关实践，本研究为这些研究领域的知识体系做出了贡献。