Abstract
The term”corporate social responsibility” (CSR) was firstly
introduced in 1960 when A.B. Carrol addressed H.R. Bowen, the writer
of a book entitled “Social Responsibilities of the Businessman” as the
founding father of CSR. Since then, the theory of CSR has evolved for
about five decades and been implemented by a number of corporate
in many countries including Indonesia. Although CSR was developed
from the Western perspectives, it turns out that it is matched with the
Islamic perspectives. This paper discusses the concept of CSR from
the Islamic perspectives and its implementation in business. The four
principles of Islamic ethics, -unity, economic freedom, balance, and
responsibility- might be developed into more descriptive principles so
that they can be applied as the Islamic social and economic system. The
ultimate goal of the Islamic social and economic system is to preserve
the shariah (maqasid al shariah), respect the individuals, preserve
the freedom of thinking, preserve the generation, and preserve the
properties to achieve the prosperous and wealthy society.
Kata kunci: Corporate Social Responsibility, Konvensional, Fiqh
Sosial