新作坊

An analysis of Islamic CSR concept and the opinions of Malaysian managers.

摘要：

The purpose of the paper is to examine the relation between the concepts of Islam with the Malaysian managers' opinion regarding corporate social responsibility (CSR). Nearly, 1.6 billion Muslims believe that Islam is not only a religion, but also a guideline for the complete way of life. As Islam is a complete code of life, it needs to discuss each and every part of life. Indeed, values and principles that have been central to Islam since the time of the holy Prophet Mohammed may serve as a foundation for the notion of CSR similar to those in the West. Design/methodology/approach - This paper compares the perceptions of managers about the responsibility of a corporation to society in Malaysia with the Islamic concept. An open- and close-ended questionnaire was distributed to 50 listed organizations in Malaysia, including multinational, government link, non-government link and SME companies. Findings -. A similarity between the Islamic concept and top executives' opinion about CSR was found. Originality/value - The survey findings and annual report analysis are expected to provide guidelines to the managers of other organizations for those who want to follow Islamic CSR.