Corporate social responsibility disclosure index of MalaysianShariah– compliant companies

Roshima Said, Khairunnisa Abd Samad, Noor Zahirah Mohd Sidek, Nurul Fatihah Ilias and Noorain Omar

International Journal of Ethics and Systems, 2018, vol. 34, issue 1, 55-69

Abstract: Purpose - The purpose of this paper is to examine the extent ofMaqasid Al-Shariahcorporate social responsibility (CSR) disclosure of public listed companies ofShariah-compliant companies in Malaysia. Design/methodology/approach - Content analysis was used to construct theMaqasid Al-ShariahCSR disclosure index. Furthermore, the study used a checklist that covered four themes of CSR, namely environment, community involvement, human resource and product, and five elements ofMaqasid Al-Shariah, namely, faith, human self, intellect, posterity and wealth. Findings - The findings of the study show that the level ofMaqasid Al-ShariahCSR disclosure index is generally low. The study found thatShariah-compliant companies revealed more community-related theme and an intellect element in their annual reports for the year of the survey. Originality/value - This paper is one of few papers that has developed theMaqasid Al-ShariahCSR disclosure index that used the aforementioned four themes of CSR and fiveMaqasid Al-Shariahelements.

Keywords: Corporate social responsibility; Maqasid Al-Shariah; CSR Maqasid Al-Shariah; Shariah-compliant companies (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijoesp:ijoes-09-2016-0068

DOI: 10.1108/IJOES-09-2016-0068

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