The missing dimension of corporate social responsibility (CSR) measurement in Malaysian Islamic banks

Ahmad Azrin, Adnan (2015) The missing dimension of corporate social responsibility (CSR) measurement in Malaysian Islamic banks. British Journal of Economics, Finance and Management Sciences, 10 (1). pp. 16-28. ISSN 2048-125X

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Abstract

This paper aims to ascertain the missing dimension of corporate social responsibility (CSR) measurement among Islamic banks in Malaysia. Based on the different background of belief, culture and environment among people and institutions, the concept of CSR has been given a variety of definitions. The variation of definitions has resulted in an unstandardized CSR form of measurements. The research findings are certainly different due to the variety of measurements used. This situation makes it difficult to compare the findings of certain study with other studies. This paper attempts to review the available CSR measurements in order to identify the pattern of the dominant dimensions and elements. Eventually, a genuine measurement of CSR according to Islamic perspective can be proposed. In doing so, the secondary sources from various literatures related to the typical and Islamic CSR measurement were reviewed. Two interview sessions were also carried out to determine the implementation of CSR measurement. The spiritual values have been identified as the missing dimensions in measuring the CSR from Islamic perspective.

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