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- W2735982236 abstract "Engaging in social responsibility practices is currently being viewed as essential to Islamic organizations. The potential of using waqf as a source of funding for such practices has not been vastly explored. The aim of this study is to provide evidence of the current corporate social responsibility (CSR) practices of Islamic financial institutions (IFIs) and to examine the viability of using waqf for the purpose of CSR. Content analyses of the annual and sustainability reports of twenty-four (24) IFIs in Malaysia for a four (4) year period from 2010 to 2013 were undertaken to provide insights on their current CSR practices. The CSR disclosure items were categorized into vital and recommended items, where the vital elements denote key activities that are essential and are to be undertaken while the recommended items refer to discretionary activities that may be carried out. Semi-structured interviews with three (3) Waqf experts were also carried out to draw their opinions about waqf. The results of the study revealed that for the vital items, the IFIs in Malaysia were focusing their CSR practices on the workplace while for the recommended items the focus was on community issues. Corporate waqf is viewed as a viable alternative that organizations can use to help address social issues of the community. However, there are critical issues that needed to be dealt with to transformed waqf practices in the country." @default.
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- W2735982236 date "2017-12-01" @default.
- W2735982236 modified "2023-10-16" @default.
- W2735982236 title "Empowering social responsibility of Islamic organizations through Waqf" @default.
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- W2735982236 doi "https://doi.org/10.1016/j.ribaf.2017.07.030" @default.
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