MERETAS AKTUALITAS ISLAMIC SOCIAL REPORT: SEBAGAI CORPORATE SOCIAL RESPONSIBILITIES FRAMING BERBASIS SYARIAH (DALAM PENDEKATAN FILOSOFIS)

Bayu Tri Cahya, Umi Hanifah

Abstract


This article analysed the concept of islamic social development
report as a frame of sharia-based corporate social
responsibilities. The study was conducted by library research
based on previous studies and related literature. The results
indicated that the concept of social islamic report was based on
the philosophy of good governance and corporate social
performance reporting standard that takes into account the
aspects of material, moral, and spiritual in reporting. In
particular, this index is an extension of social performance
reporting standards which include society's expectations not
only about the role of corporations in the economy, but also the
company's role in the spiritual perspective. Besides the index
also places emphasis on social justice related to the
environment, the rights of minorities, and employees.Finally,
syariah framework is part of a corporate strategy aimed at the
sustainability of the company, providing benefits to the
community and participate in the social interest.


Keywords


islamic social report, syariah framework, philosophy

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DOI: http://dx.doi.org/10.21043/bisnis.v4i1.1693

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