Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East

Abstract

This document is the author's post-print version, incorporating any revisions agreed during the peer-review process. Some differences between the published version and this version may remain and you are advised to consult the published version if you wish to cite from it.

Ethical disclosure in the Shari’ah annual reports of Islamic banks: discourse on Shari’ah governance, quantitative empirics and qualitative analysis

“…Such a critical perspective, thereby, rationalises the necessity and emergence of ICG through the specific normative world of Islam, as having the transactions of IBs Islamic, while their governance representing the universal values creates incoherence. In a similar attempt, for example, Koleva (2020) rather than applying the universally accepted CSR checklist to determine the CSR performance of IBs, she has developed an authentic CSR frame and its constituents through the normative worldview of Islam. This paper, hence, aims to overcome the observed gap in developing an authentic ICG frame beyond hybridising the universal models to develop an ICG frame, as detailed below.…”

How environmental awareness and corporate social responsibility practices benefit the enterprise? An empirical study in the context of emerging economy

“…The world countries, which are majorly based on Christian and Muslims, emphasize CSR activities and emphasize productive human activities and community-related practices (Ray et al , 2014; Cui et al , 2019). Koleva (2020) and Zinkin (2007) explored the relationship between Islam and CSR, and he concluded that in Islam, helping society with CSR advancement is a fundamental element, which can be seen from that Qur'an said: “The main purpose of the creation of mankind is special nature of worship in term of serving humanity (ibadah) .”…”

Sustainable Development and Islamic Ethical Tasks for Business-Organisations

“…Therefore, the Quran, as well as setting up a idea of nature in connection to God and man, also sets out an moral code to guide book to man: waste is abhorred 27 , as is arrogance and all its manifestations in boastful exhibitions of wealth. As a substitute, Islam encourages fairness and distributive justice 28 . Also there is in existence a body of Islamic source of law, courting from the period of the Prophet Mohammad (PBUH) which forbids private proprietorship of shared property resources such as grassland, wildlife, woodland and water, which should be handled for the common good.…”

“…25 Illays Baker, "Flight of Time Ecology and Islam," Islam and Environment, ed. Harfiah Abdel Haleem, (London:Ta-Ha publishers, 1998):83 26 Hafiz BA al-Masri, "Islamic Concern for Animals",(Hants, UK: The Athene Trust, 1987) 27 Al-Quran 7:31 28 harnessed to the management of natural resources 29 . It is known fact that Islam promotes earning for the cause of living through hard labour which is considered as an act of worship.…”

“…A study investigated by Koleva [28] on the role of Islam for the practice and understanding of sustainable development with reference to CSR and by relaying on empirical evidence collected from business organisations in the three GCC countries-Saudi Arabia, Oman and UAE. Their findings suggest that Islam as religion is very important for the 63 participants in this survey and stated that their religion helps in realising that makes logic to replication the concept of sustainable development in their business as well and CSR.…”