scholarly journals Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility

2007 ◽  
Vol 24 (1) ◽  
pp. 25-45 ◽  
Author(s):  
Asyraf Wajdi Dusuki ◽  
Nurdianawati Irwani Abdullah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Public ◽  
Trade Offs ◽  
Conceptual Clarity ◽  
The Many ◽  
Business In Society ◽  
Corporate Social ◽  
A Company

The doctrine of corporate social responsibility (CSR), which has emerged and developed rapidly as a field of study, is a framework for the role of business in society. It sets standards of behavior to which a company must subscribe in order to impact society in a positive and productive manner while abiding by values that exclude seeking profit at any cost. Despite the many attempts to construe CSR initiatives, it remains open to wide criticism for its inherent problems via-à-vis justification, conceptual clarity, and possible inconsistency. These problems are more acute when it comes to implementing and operationalizing CSR on the ground, especially in a situation that involves trade-offs. This paper offers an instructive understanding of CSR from an Islamic perspective. In particular, the implication of maqasid al-Shari`ah (the Shari`ah’s objectives) and the application of maslahah (the public good) to CSR are discussed in detail to shed light on how Islam’s holistic and dynamic perception of CSR take into consideration reality and ever-changing circumstances. These principles also provide a better framework that managers can use when faced with potential conflicts arising from the diverse expectations and interests of a corporation’s stakeholders.

scholarly journals Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility

2007 ◽  
Vol 24 (1) ◽  
pp. 25-45
Author(s):  
Asyraf Wajdi Dusuki ◽  
Nurdianawati Irwani Abdullah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Public ◽  
Trade Offs ◽  
Conceptual Clarity ◽  
The Many ◽  
Business In Society ◽  
Corporate Social ◽  
A Company

The doctrine of corporate social responsibility (CSR), which has emerged and developed rapidly as a field of study, is a framework for the role of business in society. It sets standards of behavior to which a company must subscribe in order to impact society in a positive and productive manner while abiding by values that exclude seeking profit at any cost. Despite the many attempts to construe CSR initiatives, it remains open to wide criticism for its inherent problems via-à-vis justification, conceptual clarity, and possible inconsistency. These problems are more acute when it comes to implementing and operationalizing CSR on the ground, especially in a situation that involves trade-offs. This paper offers an instructive understanding of CSR from an Islamic perspective. In particular, the implication of maqasid al-Shari`ah (the Shari`ah’s objectives) and the application of maslahah (the public good) to CSR are discussed in detail to shed light on how Islam’s holistic and dynamic perception of CSR take into consideration reality and ever-changing circumstances. These principles also provide a better framework that managers can use when faced with potential conflicts arising from the diverse expectations and interests of a corporation’s stakeholders.

Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility

2021 ◽  
pp. 000765032110159
Author(s):  
Cynthia E. Clark ◽  
Marta Riera ◽  
María Iborra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Framework ◽  
Conceptual Clarity ◽  
Corporate Social Irresponsibility ◽  
Corporate Social

In this conceptual article, we argue that defining corporate social responsibility (CSR) and corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity between responsible and irresponsible acts. Furthermore, we contend that the treatment of the CSR and CSI concepts as opposites de-emphasizes the value of CSI as a stand-alone construct. Thus, we reorient the CSI discussion to include multiple aspects that current conceptualizations have not adequately accommodated. We provide an in-depth exploration of how researchers define CSI and both identify and analyze three important gray zones between CSR and CSI: (a) the role of harm and benefit, (b) the role of the actor and intentionality, and (c) the role of rectification. We offer these gray zones as factors contributing to the present lack of conceptual clarity of the term CSI, as a concept in its own right, leading to difficulties that researchers and managers experience in categorizing CSI acts as distinct from CSR.

PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN PEMBERDAYAAN MASYARAKAT DESA GEMAWANG KECAMATAN JAMBU

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Research Method ◽  
Living Standards ◽  
Sources Of Information ◽  
Participation Level ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement

Corporate Social Responsibility of Public Banking Sector for Sustainable Development

2019 ◽  
pp. 467-488
Author(s):  
Naglaa Fathy El Dessouky
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Developed Countries ◽  
The Sustainable Development ◽  
The Public ◽  
The Developed Countries ◽  
Corporate Social

Corporate Social Responsibility (CSR) has become a significant field of studies to stress the importance of the new role of organizations towards the society for sustainable development. Nowadays, an enormous number of authors have been participating in this field to highlight the responsibility of organizations towards the community, society and the natural environment where they are operating. Despite the growing number of researches related to CSR in the developed countries little empirical studies have been devoted to examine CSR concept and practice in the African countries, the MENA region (Middle-East and North Africa), as well as in the Golf countries. This chapter seeks to study CSR concept and practice in the emerging market economies (EMEs). It will mainly focus on the implementations of CSR by the public banking sector. We will investigate the role of the public banking sector existing in an Arab country in comparison to an Asian country to explain and analyze the similarities and differences of CSR activities in both experiences. In this comparative study we will primarily examine Banque Misr, as one of the oldest and largest public bank in Egypt and the Malayan Banking Berhad (trading as Maybank) as the largest public bank in Malaysia. After a meticulous review of literature, we propose a systemic framework to study CSR practices and policy implementations. We illustrated the CSR as a constant process where all variables are interrelated and are affecting each other in a mutual approach. In this systemic framework we advocated to study all significant variables related to CSR practice as: the history/philosophy development, core-values, CSR adopted definition, motives, key players, approaches, stakeholders focus, sectors of intervention and mechanisms of policy implementations. The chapter concludes that common CSR policies exist between the Malaysian and the Egyptian experience. Nevertheless the Malaysian model has formulated an elaborated and further sophisticated CSR public banking program. Meanwhile, the Egyptian model needs to adopt more global oriented CSR public banking policies, in particular to assure the sustainable development requirements.

scholarly journals Corporate Social Responsibility: Keterkaitan Letak Geografis Terhadap Desain Program dan Pelaporan Perusahaan

2016 ◽  
Vol 18 (3) ◽  
pp. 43
Author(s):  
Deasy Sagitaningrum ◽  
Dianne Frisko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cultural Values ◽  
Geographical Area ◽  
The Public ◽  
Csr Reporting ◽  
Content Analysis Method ◽  
Public Data ◽  
Corporate Social

<em>This research aims to analyze the role of the geographical area surrounds company in the linkage with the design of corporate social responsibility (CSR) program and CSR reporting. This study uses qualitative approach by comparing two companies in different location. They are Indonesian companies (PT Indo Tambangraya Megah Tbk) and Australian company (OZ Minerals). Content analysis method is used to collect the public data. The result conveys factual information that the geographical area, natural environment, local value, and government policy create the differences for each company in designing the CSR program and the ways companies provide CSR report. Company which is located in cultural society are tend to design the CSR program by regarding the cultural values. Company which is located in certain jurisdiction tends to report CSR based on the regulated standard. Moreover, environment, education, health, and economic condition are also considered in designing CSR programs.</em>

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A CORPORATE GREEN ACCOUNTING IMPLEMENTATION

2021 ◽  
Vol 3 (2) ◽  
pp. 178-185
Author(s):  
Rahma Sandhi Prahara ◽  
Diah Syifaul A'yuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
New Paradigm ◽  
Green Accounting ◽  
Business Decisions ◽  
The Right ◽  
Corporate Social ◽  
The Impact ◽  
A Company

The phenomenon of environmental multicrisis occurring today has created a new paradigm of Green Accounting. The concept of Green Accounting directs corporations to make business decisions at an advantage that not only leads to profit orientation but also to the environment and society around the company. Of course, the domino effect of these concerns and considerations is that corporate sacrifices in the form of assets / assets may even be more than that. The role of corporations in supporting Green Accounting is the implementation of Corporate Social Responsibility (CSR). CSR is the moral responsibility of a company to its social, economic, and environmental strategies because of the impact of its operations so that it is expected to contribute benefits to society and the environment. If it is related to Green Accounting, then this will be the right concept to support the 2030 SDGs program.

Reducing skepticism about corporate social responsibility: roles of gender and agentic-communal orientations

2019 ◽  
Vol 36 (1) ◽  
pp. 189-196 ◽  
Author(s):  
Kevin P. Newman ◽  
Rebecca K. Trump
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Target Market ◽  
Content Type ◽  
And Gender ◽  
The Individual ◽  
Corporate Social ◽  
A Company ◽  
Practical Implications

Purpose Companies are increasingly emphasizing corporate social responsibility (CSR). However, consumers are often skeptical of the sincerity of companies’ CSR claims, particularly when the claim comes directly from the company. This paper aims to demonstrate how to reduce consumer CSR skepticism by examining the role of a company spokesperson’s gender and gender-related characteristics. Design/methodology/approach Two between-subjects experiments with a combined total of 329 participants examined how consumers’ levels of CSR skepticism are affected depending on the gender of the consumer and the gender and gender-related characteristics of the company’s CSR spokesperson. Findings Study 1 finds that a female (vs male) spokesperson generally elicits less CSR skepticism. However, Study 2 expands on this to demonstrate that consumers are less skeptical of a company’s CSR efforts when they are promoted by a spokesperson who exhibits gender-related characteristics that match, or are typically associated with, the individual consumer’s gender. Practical implications Brands often face difficulties in successfully promoting their own CSR efforts to skeptical consumers. These findings should guide companies and their brands in choosing ideal spokespeople for making effective, sincere CSR claims, depending on the target market. Originality/value This research is the first to identify the important role of gender in consumers’ perceptions of CSR sincerity. Thus, it provides practically-oriented strategies that may mitigate a growing consumer CSR skepticism that exists in today’s marketplace.

scholarly journals ETHICAL ASSESSMENT MANAGER AGAINST A CONFLICT OF INTEREST THE CORPORATE SOCIAL INTEREST THE CORPORATE SOCIAL

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Inova Fitri Siregar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Conflict Of Interest ◽  
Social Interest ◽  
Ethical Assessment ◽  
The Public ◽  
The Right ◽  
Corporate Social ◽  
A Company

The idea of social responsibility or known as Corporate Social Responbility ( CSR) is getting widely accepted.Group that supports discourse social responsibility of the opinion that the company cannot be separated from individuals who involved in this, namely the owner and employees.But they should not just think of profit f, but also must have sensitivity and concern for public.With the csr activity conducted by the company manager, and has budgeted by the a company so create conflicts of interest.The purpose of this research is to analyze how assessment ethical manager to conflict an interest in the activity of their  Sample used is all employers who engaging in activities corporate social responsibility as many as 30 companies located in pematang  pudu sub district mandau.The result that has been achieved are the judgments ethical manager to a conflict of interest has been included in four criteria: from the benefits , justice , fulfilling the right and maintenance , but each company should have alternative how minimize pressure from the public so that not avoid activity CSR

scholarly journals THE ROLE OF THE PUBLIC SECTOR IN CORPORATE SOCIALRESPONSIBILITY DEVELOPMENT IN LITHUANIA

Ekonomika ◽  
2009 ◽  
Vol 86 ◽  
pp. 55-67 ◽  
Author(s):  
Dalia Štreimikienė ◽  
Rasa Pušinaitė
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Driving Forces ◽  
Negative Impact ◽  
Local Level ◽  
The Public ◽  
Corporate Social

In implementing sustainable development policy, corporate social responsibility and other voluntary business initiatives plays the crucial role. Business plays the central role in economy and its voluntary initiatives such as signing the Global Compact and developing corporate social responsibility (CSR) are the main tools for implementing sustainable development on local, regional and global levels. However, also the public sector plays an important role in enhancing CSR development in the country. There exit several studies on CSR development in the Lithuanian private sector; however, the role of the public sector has not yet been investigated.The aim of the work was to investigate the development of CSR in the Lithuanian public sector. The main goals of the article are to analyse the concept of corporate social responsibility and to identify the main driving forces of CSR development in the public sector, its main barriers and means of overcoming these barriers.The article summarizes the results of a survey conducted in the Lithuanian public sector. The survey has shown that corporate social responsibility is not widely spread among public administration bodies at the local level. The main factors having a negative impact on social responsibility development in the public sector are the lack of information, of human and other resources.

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