Toward a Faith-Based Model of CSR: Theoretical and Ethical Foundations from Islamic Perspectives

Abstract

This article develops a faith-based model of Corporate Social Responsibility (CSR) grounded in Islamic ethical principles. It addresses a critical gap in CSR literature, which predominantly relies on secular and Western moral paradigms, by introducing a normative framework derived from core Islamic concepts such as tawḥīd (divine unity), khilāfah (stewardship), amānah (trust), and ‘adālah (justice). Employing a conceptual-theoretical methodology, the study synthesizes classical Islamic sources and contemporary academic thought to articulate a holistic CSR model that emphasizes moral accountability to God and society. Key findings indicate that CSR in Islam is not discretionary but a religious and ethical imperative aimed at achieving the common good (maṣlaḥah) and sustainability. The study distinguishes faith-based CSR from conventional approaches by its spiritual motivation, metaphysical accountability, and expanded stakeholder framework. The model contributes to CSR theory by integrating non-Western epistemologies and offers practical implications for firms in Muslim-majority societies and globally. It calls for pluralistic, ethically grounded corporate governance that transcends regulatory compliance and aligns with universal moral values.