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Corporate social responsibility disclosure index of MalaysianShariah– compliant companies

Author

Listed:
  • Roshima Said
  • Khairunnisa Abd Samad
  • Noor Zahirah Mohd Sidek
  • Nurul Fatihah Ilias
  • Noorain Omar

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.

Suggested Citation

  • Roshima Said & Khairunnisa Abd Samad & Noor Zahirah Mohd Sidek & Nurul Fatihah Ilias & Noorain Omar, 2018. "Corporate social responsibility disclosure index of MalaysianShariah– compliant companies," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 34(1), pages 55-69, February.
    • Handle: RePEc:eme:ijoesp:ijoes-09-2016-0068
    DOI: 10.1108/IJOES-09-2016-0068
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    Cited by:

    1. Chengli Shu & Hammad Bin Azam Hashmi & Zhenxin Xiao & Syed Waqar Haider & Mishal Nasir, 2022. "How Do Islamic Values Influence CSR? A Systematic Literature Review of Studies from 1995–2020," Journal of Business Ethics, Springer, vol. 181(2), pages 471-494, November.

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