文章基本信息

标题：“Social Corporation” The Sharia Business Entity Model: A Corporate Structure with Embodied CSR
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作者：Zuhairah Ariff Abd Ghadas ; Hartinie Abd Aziz ; Nurzihan Mohammad Udin 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：12
页码：1569-1578
DOI：10.6007/IJARBSS/v8-i12/5259
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Corporate social responsibility has been widely and internationally accepted as an element of good governance and one of the key factors in sustainability of a business. Nonetheless, the inculcation and practices of CSR are still subjected to discretion of the companies. In the present corporate model, CSR is still an option to be practiced rather than part of the objective of the company. Under the Sharia, it is also important for the businessmen to undertake that the main purpose or object of carrying out the business is not only for profit maximization but more importantly to ensure the utmost benefit of the society. This concept is known as “Maqasid al-Sharia”. A Sharia corporation or any Sharia business entities should put the welfare and interest of the society as the ultimate goal of the business. Such principle is seen as the best CSR model which could be practiced by all corporations be it Sharia based or conventional businesses. This paper discusses the concept of “Maqasid al-Sharia” and its role and significance in changing the way business to be carried out in achieving the true and effective CSR. The main objective of this paper is to highlight how CSR could be implemented directly via a business model/entity. Results: The principles of Maqasid and Maslahah, reflected that Islam emphasizes on the importance of considering public interests rather than merely individual interests. Conclusion: the concept of Maslahah indicates the need for corporations to engage in and manage their businesses and CSR activities according to priorities.