이슬람금융에서의 기업의 사회적 책임(CSR)에 관한 서설적 검토 = An Overview of the Corporate Social Responsibility in the Perspective of Islamic Finance

다국어 초록 (Multilingual Abstract)

With the growing importance of Corporate Social Responsibility(hereafter CSR), CSR is now an industry in its own right and it has become a factor in competition. This article analyzes whether the concept of CSR is consistent with Islamic law(Shar`ia). For this goal, the writer accepted the most widely described definitions of CSR. And the writer looks more closely at Islamic law to extract any ideas, notions, or concepts that indicate CSR is required by the Shar`ia. In this paper, discusses prohibited commercial activities in Islamic law, including usury, gambling, gharar, and others. Shar`ia is filled with trade rules that stress the concept of CSR. Because Islam is a faith in addition law, Muslims find these concepts stated in the Quran and Sunnah binding and impossible to circumvent once they correctly understand. However some open-minded Muslim scholars have defended conventional banking and finance, albeit with reservations against the abuse of inexperienced clients and excessive profits, as a necessity for the prosperity of the economics of Islamic countries, under the notion of Masaleh Mursala. One notices that if the commercial rules in Islamic law were more regarded in the West, at least some of the complications of the current financial crisis would not have taken place. Though the degree of adopting the Shar`ia`s rule as a source of internal laws and regulations in each Muslim country is not the same, most Muslim countries provide for the Shar`ia as guidance on their laws and regulations with few exceptions. Appling this to Islamic finance issues, all Islamic financial institutions must carry out their duties that are related to business conduct and it consistent with CSR in modern Western conception.

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