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All Journal Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Anggi Pratiwi Sitorus
Sekolah Tinggi Ekonomi Dan Bisnis Islam (STEBIS) Al- Ulum Terpadu Medan
Economics, Econometrics & Finance

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PENERAPAN DAN PENILAIAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM ISLAM (ISLAMIC SOCIAL REPORTING) Anggi Pratiwi Sitorus
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 1 No 2 (2022): December. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

This article discusses Islamic Social Reporting (ISR) as a new concept of Corporate Social Responsibility with sharia principles. ISR is based on the sharia framework, which is characterized by a relationship between the interests of the world and the hereafter. In its implementation, ISR emphasizes social justice in addition to the environment, minority interests, and jobs. Reporting on company performance in the ISR concept consists of five themes, including financing and investment, products and services, employees, society and the environment.
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