<![CDATA[This study analyzes the implementation of Corporate Social Responsibility (CSR) at PT Bank Syariah Indonesia (BSI) from the perspective of Islamic social ethics based on the thought of Imam Al-Ghazali. A descriptive qualitative approach is employed using content analysis of sustainability reports, CSR policy documents, official publications, and relevant academic literature on Islamic CSR (i-CSR) and Al-Ghazali’s ethical framework. The findings indicate that BSI’s CSR is structured across five main pillars: economic empowerment, education, health, humanitarian assistance, and religious facilities, supported by the systematic distribution of zakat, infaq, sadaqah, and waqf through BSI Maslahat. Beyond philanthropic activities, BSI demonstrates a shift toward empowerment-based programs and sustainable community development. These practices reflect key ethical principles of Al-Ghazali, including honesty, trustworthiness (amanah), justice, and public welfare (maslahah), while also aligning with the objectives of Islamic law (maqāṣid al-syarī‘ah). However, the study identifies limitations in the measurement of long-term social impact. Therefore, it recommends the development of maqāṣid-based performance indicators and the integration of i-CSR frameworks into sustainability reporting to enhance accountability and transformative social outcomes.]]>
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