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CSR in Islam According to Ahmad (2002), CSR in the Islamic view is different from the western theories in that its approach is holistic. It has a spiritual view that is founded from Quran teachings and that of Sunnah where an appropriate philosophical framework is provided purposely for the interaction of man with nature and even with other human beings. The worldview of Islam begins with the concept of God’s oneness dominating heaven, earth and even inside the earth. Islam represents itself as whole code of life and not just religion.
Literature, law, economics, socialization, politics and Jihad is examined in the Quran. The values and the principles which have been in place since the time of Prophet Mohammed serve as the CSR foundation in Islam. Islam fundamentals are not subject to change. They include aqidah, referring to belief and faith, ibadah, which means worship and akhlaq, which refers to morality and ethics. In secondary fields such as economics, business and other activities the manifestation of these fundamentals will need flexibility and development in accordance with the time and space.
Hence, in Islam the idea of CSR is always subject to change depending on the various needs of the community and the society. According to Islam human represents God and that the whole creation was formed by God. Human being God’s representative therefore, has a great obligation to look after the creation of God. The CSR concept In Islam covers an extensive meaning, in that it embraces God consciousness dimension which is referred to as the taqwa. In all situations, group of individuals takes up different roles and responsibilities as servants.
According to Hassan (2002), values of truthfulness, fairness, kindness, uprightness instead of envy and discrimination inspires the relationship with God. This normally manifested naturally in various activities in business and even in the relationship with all the stakeholders. Bibliography Ahmad, K 2002, "Islamic Ethics in a Changing Environment for Managers", Ethics in Business and Management: Islamic and Mainstream Approaches, Asean Academic Press, London. Hassan, M, K 2002, "Worldview Orientation and Ethics: A Muslim Perspective", Ethics in Business and Management: Islamic and Mainstream Approaches, Asean Academic Press, London.
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