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

Abstract

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