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

Abstract

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