Islamic Corporate Social Responsibility (i-CSR)  Framework from the Perspective of Maqasid al Syariah and Maslahah

Faizah Darus , Haslinda Yusoff , Dayang Milianna Abang Naim, Mustaffa Mohamed Zain, Azlan Amran, Hasan Fauzi, Yadi Purwanto

Abstract

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 al
Syariah 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

Keywords:

Corporate Social Responsibility, Islamic organisations, Maqasid al-Syariah, Maslahah Corporate Social Responsibility, Islamic organisations, Maqasid al-Syariah, Maslahah