Contextualizing ISO 26000 in Sharia Enterprises: Harmonizing Global CSR Standards with Islamic Ethical Systems

Abstract

Corporate Social Responsibility (CSR) has become an integral framework for guiding ethical corporate behavior worldwide. Among several standards, ISO 26000 emerges as a significant reference, offering a structured guideline for social responsibility across industries. However, the application of such secular, global standards within sharia-based enterprises presents inherent philosophical and practical challenges, particularly in contexts where Islamic ethical systems form the foundation of corporate governance. This study aims to investigate how ISO 26000 can be effectively contextualized within sharia enterprises by harmonizing its normative structure with Islamic ethical values derived from the Qur’an, Sunnah, and classical jurisprudence. Through a qualitative-comparative method, this paper analyzes convergence points and tensions between ISO 26000’s seven core subjects and Islamic principles such as ʿadl (justice), amānah (trust), and maṣlaḥah (public interest). Findings reveal that while significant ethical overlaps exist, especially in areas like stakeholder responsibility and community involvement, key discrepancies remain—most notably in the foundations of ethical authority and the interpretation of human rights. Despite this, pathways for harmonization emerge through interpretive methodologies grounded in maqāṣid al-sharīʿah and fatwa-based ethical reasoning. The study contributes to a nuanced understanding of CSR in Muslim contexts, offering a model that respects global standards while maintaining religious integrity in sharia-based enterprises.