An analysis of Islamic CSR concept and the opinions of Malaysian managers

Siwar, Chamhuri; Hossain, Tareq

doi:10.1108/14777830910950685

Cited by 59 publications

(37 citation statements)

References 20 publications

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“…The majority of work that considers sociocultural factors has looked mainly at religious aspects of CSR, most commonly by reviewing reporting by Islamic organisation, such as Islamic banks (Maali et al 2006;Siwar and Hossain 2009;Sudarma et al 2010). The teachings of many religions focus on social responsibility, the relationship with the natural environment, treatment of others, fairness, justice, etc., so there is a natural expectation that religion-based organisations may be more likely to engage in CSR and CSR reporting.…”

Section: Political Systemmentioning

confidence: 99%

Corporate social responsibility research: the importance of context

Tilt

2016

Int J Corporate Soc Responsibility

155

134

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There has, in recent times, been an increasing interest in understanding corporate social (and environmental) responsibility (CSR) and, in particular, CSR reporting in developing countries. However, many of these studies fail to investigate fully the contextual factors that influence CSR and reporting in those countries, preferring to rely on theories and hypotheses developed from studies undertaken in the West, particularly the US, UK and Australasia. It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. Notwithstanding this, a large number of these countries have an entirely different socio-political environment, with different political regimes, legal systems and cultural influences. These factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting. In State Capitalist countries, such as China, an important influence on companies is the political ideology that underpins the nation's government. The nature and impact of ideology and hegemony in China has been under-studied and, therefore, investigating how the ideology, and competing forces that may mitigate its influence, manifest themselves in Chinese reporting are essential. In the Middle East, countries such as Saudi Arabia have no free press, are ruled by a royal family, have a market dominated by the oil industry, and potential religious influences. Such socio-cultural differences mean societies develop different understandings of concepts such as sustainability and social responsibility. Finally, countries such as Sri Lanka have some similarities to other developing countries, but their economy is set against a background of a recent civil war -operating in a post-conflict economy is a factor rarely considered in social and environmental disclosure, yet has important influence on policy in these areas. This paper discusses three contextual issues that warrant more and improved consideration in CSR research, with particular emphasis on CSR reporting research.

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Section: Political Systemmentioning

confidence: 99%

Corporate social responsibility research: the importance of context

Tilt

2016

Int J Corporate Soc Responsibility

155

134

View full text Add to dashboard Cite

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“…Lastly we have the main body of understanding the practical aspects of the shariah know as fiqh. The first two always remain unchanged but the third is subject to changes in giving solutions to contemporary situations through analogical deduction or reasoning (Siwar & Hossain, 2009). …”

Section: (Vii) Islamic Csr -The Theory Of Public Good (Maslaha)mentioning

confidence: 99%

Corporate Social Responsibility: A Review on Definitions, Core Characteristics and Theoretical Perspectives

Hamidu¹,

Haron²,

Amran³

2015

MJSS

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“…It also discloses the environment impact resulting from companies' activities (Istianingsih 2015). In this respect, Siwar and Hossain (2009) stated that companies can use the values of Islam as guidelines for implementing social responsibility.…”

Section: Introductionmentioning

confidence: 99%