Maqashid Sharia As The Basis For Decision Making Of Corporate Social Responsibility Based On A Prophetic Legal Paradigm

Abstract

In principle, corporate social responsibility (CSR) is a company’s commitment to participate in building a sustainable economy to improve the quality of life and the environment for the benefit of the company, the community, and the surrounding environment. In practice, however, many CSR programs are merely oriented towards the fulfilment of company obligations, which certainly affects the quality of CSR implementation. The prophetic legal paradigm is one perspective for carrying out activities derived from the divine order, based on three basic principles: amar ma’ruf (humanization), nahi munkar (an order to stay away from the things of faith and claimed disadvantages of Islam/liberation) and tu’minuna billah (transcendence). In this study these three principles are linked to the objectives of Islamic law known as maqashid sharia constituting different levels of implementation: dharuriyyat (essential needs), hajiyyat (complementary needs) and tahsiniyyat (tertiary needs).