Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah
The rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR) policies and pract...
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doaj-89b25cf5b89d4fdcbeb0266c4a9338ef2020-11-24T23:22:20ZengSebelas Maret UniversityIssues in Social and Environmental Accounting1978-05912460-60812013-06-017210211210.22164/isea.v7i2.7777Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and MaslahahFaizah Darus0Haslinda Yusoff1Dayang Milianna Abang Naim2Mustaffa Mohamed Zain3Azlan Amran4Hasan Fauzi5Yadi Purwanto6Accounting Research Institute & Faculty of Accountancy Universiti Teknologi MARA, MalaysiaAccounting Research Institute & Faculty of Accountancy Universiti Teknologi MARA, MalaysiaAccounting Research Institute & Faculty of Accountancy Universiti Teknologi MARA, MalaysiaAccounting Research Institute & Faculty of Accountancy Universiti Teknologi MARA, MalaysiaSchool of Management, Universiti Sains Malaysia, MalaysiaSchool Accountancy , College of BusinessUniversiti Utara Malaysia, MalaysiaFaculty of Psychology, Universitas Muhammadiyah Surakarta, IndonesiaThe rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR) policies and practices of Islamic organisations should be underpinned by Islamic laws and principles as revealed in the Qur’an and the Sunnah. Drawing on the doctrine of Maqasid alSyariah and the concept of Maslahah, this study proposes an Islamic CSR (i-CSR) conceptual framework that will align the CSR policies and practices of Islamic organisations with the principles and values of Islam. The two conceptions are integrated with the CSR dimensions resulting in the prioritization of CSR practices based on Syariah principles. This study provides a structured approach to CSR policies and practices for Islamic organisations to ensure full compliance with Islamic principles. Such a conceptual framework would be of interest to Islamic organisations worldwide and regulatory authorities in countries that are hosts to Islamic organisations to improve CSR policies, practices and disclosure on the part of Islamic organisations.http://isea.icseard.uns.ac.id/index.php/isea/article/view/77Corporate social responsibility, islamic organisations, maqasid al-syariah, maslahah. |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Faizah Darus Haslinda Yusoff Dayang Milianna Abang Naim Mustaffa Mohamed Zain Azlan Amran Hasan Fauzi Yadi Purwanto |
spellingShingle |
Faizah Darus Haslinda Yusoff Dayang Milianna Abang Naim Mustaffa Mohamed Zain Azlan Amran Hasan Fauzi Yadi Purwanto Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah Issues in Social and Environmental Accounting Corporate social responsibility, islamic organisations, maqasid al-syariah, maslahah. |
author_facet |
Faizah Darus Haslinda Yusoff Dayang Milianna Abang Naim Mustaffa Mohamed Zain Azlan Amran Hasan Fauzi Yadi Purwanto |
author_sort |
Faizah Darus |
title |
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah |
title_short |
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah |
title_full |
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah |
title_fullStr |
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah |
title_full_unstemmed |
Islamic Corporate Social Responsibility (i-CSR) Framework from the Perspective of Maqasid al- Syariah and Maslahah |
title_sort |
islamic corporate social responsibility (i-csr) framework from the perspective of maqasid al- syariah and maslahah |
publisher |
Sebelas Maret University |
series |
Issues in Social and Environmental Accounting |
issn |
1978-0591 2460-6081 |
publishDate |
2013-06-01 |
description |
The rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR) policies and practices of Islamic organisations should be underpinned by Islamic laws and principles as revealed in the Qur’an and the Sunnah. Drawing on the doctrine of Maqasid alSyariah and the concept of Maslahah, this study proposes an Islamic CSR (i-CSR) conceptual framework that will align the CSR policies and practices of Islamic organisations with the principles and values of Islam. The two conceptions are integrated with the CSR dimensions resulting in the prioritization of CSR practices based on Syariah principles. This study provides a structured approach to CSR policies and practices for Islamic organisations to ensure full compliance with Islamic principles. Such a conceptual framework would be of interest to Islamic organisations worldwide and regulatory authorities in countries that are hosts to Islamic organisations to improve CSR policies, practices and disclosure on the part of Islamic organisations. |
topic |
Corporate social responsibility, islamic organisations, maqasid al-syariah, maslahah. |
url |
http://isea.icseard.uns.ac.id/index.php/isea/article/view/77 |
work_keys_str_mv |
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