Formulating an Islamic Corporate Social Responsibility (I-CSR) Model: Integrating Maqāṣid Sharī‘ah and Iḥsān

Usmanul Khakim; Hamid Fahmy Zarkasyi; Fuad Mas'ud; Muhammad Faqih  Nidzom

doi:10.32350/jitc.142.16

Usmanul Khakim Department of Aqidah and Islamic Philosophy, Universitas Darussalam Gontor, Indonesia https://orcid.org/0000-0002-8999-5678
Hamid Fahmy Zarkasyi Department of Aqidah and Islamic Philosophy, Universitas Darussalam Gontor, Indonesia https://orcid.org/0000-0002-1187-8084
Fuad Mas'ud Department of Islamic Economics, University of Diponegoro, Indonesia https://orcid.org/0000-0002-2530-3150
Muhammad Faqih Nidzom Department of Aqidah and Islamic Philosophy, Postgraduate Program Universitas Darussalam Gontor, Ponorogo, Indonesia https://orcid.org/0000-0002-1515-4956

DOI: https://doi.org/10.32350/jitc.142.16

Keywords: ihsān, maqāṣid sharī’ah, integration, Islamic Corporate Social Responsibility (I-CSR), islamic management

Abstract

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This research aims to formulate a conceptual model of Islamic Corporate Social Responsibility (I-CSR) by incorporating the principles of ihsān and maqāṣid sharī’ah. The research hypothesizes that maqāṣid sharī’ah provides a foundation for defining I-CSR dimensions, while ihsān theory offers a hierarchical structure. The study adopts a basic-level research and development (R&D) approach, employing qualitative content analysis through a textual examination of two theories. The process begins with an in-depth examination of maqāṣid sharī’ah and ihsān theories, followed by their integration. The research findings are as follows: First, specific I-CSR dimensions were identified rooted in maqāṣid sharī’ah, including faith (īmān), human dignity (fiṭrah), the self (nafs), intellect (‘aql), prosperity (nasl), society (ijtimā’), wealth (māl), and ecology (bī’ah). Second, companies within the I-CSR framework were categorized according to ihsān theory into seven types: fāsid, ṭayyib, khair, ma’rūf, ṣālih, birr, and ihsān. The limitations of the research are: (1) it focuses solely on the theories of maqāṣid sharī’ah and ihsān; (2) the conceptual model is in its preliminary stage and requires further refinement with additional indicators. Despite these limitations, the findings have practical implications, particularly in enhancing the assessment of I-CSR practices.

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