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- W89940417 abstract "This chapter discusses the development of corporate social responsibility (CSR). The purpose of social responsibility accounting is primarily to determine the effects corporate actions have on the quality of life of society and hence the emphasis on accountability. The chapter deliberates on the concept of accountability in Islam and its impact on sustainable development. Given that Islam advocates the reporting of the economic, social, and environmental issues, a starting point to develop the CSR model from Islam's perspective is to look at what the Global Reporting Initiative (GRI) framework has suggested companies should report in their annual or sustainability reports. The Islamic worldview rests on the following philosophic concepts: tawhid (unity), khilafah (vicegerency), rubbubiyyah (perfect state), adalah (justice), and tazkiyah (growth and purification). It also rests on accountability, responsibility, equilibrium (balance), and shura (mutual consultation)." @default.
- W89940417 created "2016-06-24" @default.
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- W89940417 date "2018-07-10" @default.
- W89940417 modified "2023-10-17" @default.
- W89940417 title "Social Responsibility Accounting" @default.
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- W89940417 doi "https://doi.org/10.1002/9781119444480.ch9" @default.
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